000 04254nas|a2200433 i 4500
005 20260817161503.0
008 011109s2001 th uu m rtt 00| a1eng d
035 _a.b11839314
099 9 _aAIT RSPR no. SM-01-86
100 0 _aNgo Thu Giang
245 1 0 _aActivity based costing application in Vietnam construction industry :
_ba case study in Songda Construction Company in Hanoi, Vietnam
260 _aBangkok :
_bAsian Institute of Technology,
_c2001
300 _a57 leaves
490 1 _aResearch studies project report ;
_vno. SM-01-86
500 _aA research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management
502 _aResearch Studies Project Report (M.B.A.) - Asian Institute of Technology, 2001
520 _aThe construction industry is an important sector for economic growth of all countries. In Vietnam, the construction industry has contributed 5 to 7 percent to the Gross National Product. According to the "opening" of the Vietnam economy, as other industry, the construction industry has developed with the rapid appearance of the foreign competitors. The domestic construction companies suffer the fiercely competitive environment with the lacking of advance technologies, managerial Site capability and funding sources. In attempts to solve these problems, the most important thing that the construction should concern is finding a framework to understand clearly about the company operation, get better or more accurate information in order to make right decisions and adapt quickly with the environment changing. However, with a very big structure, large and high complexity projects, it is very difficult for the manager of construction firm to understand and get accurate information about the firm's operation. Hence, the research used Activity based Costing (ABC) as a tool to investigate cost behavior of projects' execution, find the linkages between these cost behaviors with the strategic management of the construction company. The research is carried out in the SD-Nol Building Company of the SONODA Corporation, in Hanoi, Vietnam. Basing on the result from ABC application, the research found out a significant difference between using the traditional costing method and ABC that can leads to company to make the wrong product decisions if it is still using the traditional costing method. The analysis also obtained a chain of activities executed in the organization and how these activities contributed or costed to the operation result of the company. Given above analysis, some recommendations are suggested to improve the current operation of the SONODA Corporation and SD-Nol Company in Building business.
650 1 0 _aConstruction industry
_zVietnam
_zHanoi
_xCost effectiveness
700 1 _aRamachandran, Neelakantan,
_eChairperson
700 1 _aTruong, Quang,
_eExamination Committee
700 1 _aDeussen, Arne,
_eExamination Committee
710 2 _aThe Government of Switzerland/ Swiss Development Cooperation (SAV),
_eScholarship Donor
810 2 _aAsian Institute of Technology.
_tResearch studies project report ;
_vno. SM-01-86
856 _3Full-Text
_uhttp://203.159.5.9/ait-thesis/detail.php?q=B07274
907 _a.b11839314
_bmnait
_cu
902 _a240618
998 _b0
_c011109
_dm
_ea
_fu
_g0
945 _lmnait
945 _lmnait
945 _lmnarc
945 _lmnarc
942 _c20
942 _c40
909 _aBarcode : 30050120610638
_bCREATED : 2001-09-11
_cRECORD # : i12262596
_dLPATRON : 1017805
_eLCHKIN : 2006-11-08
_f# RENEWALS : 0
_g# OVERDUE : 0
_hIUSE3 : 1
_iTOT CHKOUT : 3
_jTOT RENEW : 2
909 _aBarcode : 30050120610612
_bCREATED : 2001-09-11
_cRECORD # : i12262602
_dLPATRON : 1017128
_eLCHKIN : 2005-05-18
_f# RENEWALS : 0
_g# OVERDUE : 0
_hIUSE3 : 0
_iTOT CHKOUT : 1
_jTOT RENEW : 0
909 _aBarcode : 30050160083266
_bCREATED : 2016-04-05
_cRECORD # : i12971716
_dLPATRON : 0
_eLCHKIN : -
_f# RENEWALS : 0
_g# OVERDUE : 0
_hIUSE3 : 0
_iTOT CHKOUT : 0
_jTOT RENEW : 0
909 _aBarcode : 30050120923254
_bCREATED : 2019-12-19
_cRECORD # : i13242726
_dLPATRON : 0
_eLCHKIN : -
_f# RENEWALS : 0
_g# OVERDUE : 0
_hIUSE3 : 0
_iTOT CHKOUT : 0
_jTOT RENEW : 0
999 _c1480
_d1480