Nguyen Bao Linh

Application of activity-based costing : a case study of Viet Tien Export Company - Bangkok : Asian Institute of Technology, 2000 - 65, [5] leaves - Research studies project report ; no. SM-00-87 . - Asian Institute of Technology. Research studies project report ; no. SM-00-87 .

A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management

Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 2000

Changing from the central mechanism to the market mechanism, the competition between garment manufacturers is becoming sh"ict. The information requirements of decision-makers of firms in the industry are increasing. The current costing method does not provide accurate info1mation enough to meet the information needs. This study reviews the current costing methods that are using in Vietnam and in the Viet Tien Import Export Company. The objective is to find out the gap between current costing method and the Activity-based costing method - a new method that makes cost information more accurate. This study constrnct a new costing method based on Activity-based costing theory to replace the current methods that is applying in Viet Tien Import Export Company. This research also gives some recommendations to maintain and expand the new costing method.


Activity-based costing--Vietnam