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    <subfield code="a">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.</subfield>
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