hoàn thiện kế toán quản trị chi phí trong các công ty cổ phần nhựa niêm yết trên thị trường chứng khoán việt nam

345 745 789 EDEDED‘’‹“TMV‡TP\”H•–—O‹“Q†ITHP2OPˆDDDDDDDDDDDDDDDDDDDU] EDEDXD‘IHV‡TPHP2OPˆHP†HIHVL2Q˜™TMHP‡KOPˆDDDDDDDDDDDDDDDDDDUW EDEDUDŽPTQˆHPš2 TV›TMHP2OPˆVS„2S\œ†IQHP2OPˆDDDDDDDDD

 456 789



!" %&'()*+,*-./01-,23-456078#&9:;<=:><?%:7;

AB9CABD= GHIJK!I (9:L

345 745

789 

EDEDED‘’‹“TMV‡TP\”H•–—O‹“Q†ITHP2OPˆDDDDDDDDDDDDDDDDDDDU]

EDEDXD‘IHV‡TPHP2OPˆHP†HIHVL2Q˜™TMHP‡KOPˆDDDDDDDDDDDDDDDDDDUW

EDEDUDŽPTQˆHPš2…TV›TMHP2OPˆVS„2S\œ†IQHP2OPˆDDDDDDDDDDDDDDDX

EDEDžDŽPTQˆHPQPŸTMQ2THP2OPˆVSRNJK’…QV‡TPDDDDDDDDDDDDDDDDDDD

-./.U.V>PSW4;X81O?4;12Y4M3;O:4RPZ4;<T81291[;<O4>8:88K4>;S8\91G441@A42WDS3;;<W4;1T;<6L4>81]4>M1O:4^2Y;VAD /EE,

34*478_ 8 889  8!

 88#$%8&' 8)7$%445*`,

-.E./.^a91b45Oc281291[ /EU,

-.E.E.dbSN@4>BT41D]82?5e9N@;O:481291[ /Ef,

-.E.U.^ag:8BT4181291[81O8:8Bh2;674>81TP91[ /UU,

-.E.-.^a91b4;[81i234Bj4>81291[B=M2=DkO:;81291[ /-E,

/.E.I.^a91b4;[81;1K4>;2481291[B=<ARPS3;BT41M241NOA41 /-I,

#8)2&3)+;5MIFN)2 #8)2&3#9,+:)F+;5MIFN)2

#8)2&3)+;5M8)2O #8)2&3#9,+:)PQ,0'I)F+;5

M8)2O

#8)2&3)+;5MR)2F53 #8)2&3#9,+:)F+;5MR)2F53

#8)2&3)+;5F2S*F2+T5 #8)2&3#9,+:)F+;5F2S*F2+T5

#8)2&3)+;5U/)2M8)2 #8)2&3#9,+:)F+;5U/)2M8)2

#8)2&3)+;5VI3WX) #8)2&3*9,+:)"5'YLF+;5VI3WX)

 !G#I,J+47,C7KC)>+,),37,L&,M3./C&'+,B0+K/P&!!!!!!!!!!!!QR9

 !Q#I,J+47,C7KC)>+,),37,L&,M3,3=&D+4!!!!!!!!!!!!!!!!!!QG9

H! #:/;&'+,B0+K/P&b%3b<+,]%&,M3)N+4+4,6_+c&,E3!!!!!!!!!!O"9

H!H#[N,<+,&E),F)B0+K/P&&=3)C))N+4&;)E7,d++,]%+3eA;f&!!!!!O 9

H!G#Z)P/./0+12&=3)N+4&;ZI+,]%g,3f/+3e+&3V+7,3+4!!!!!!!!!!OH9

H!Q#YDAC;?f&3C+&=3)N+4&;ZIb%3b<$3+,!!!!!!!!!!!!!!!!!!!OS9

H!S#YDAC;?f&3C+&=3)N+4&;ZI+,]%g3V+I,3+4!!!!!!!!!!!!!!!!OU9

G!"#h]&3C+),37,LB0+K/P&?3+,53%+,&'3+4)C))N+4&; )E7,d++,]%+3eA;f&!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!"H 9

;Q>09,5L.,:;J0;,5QL0,:R=,STTUVSTTW,GL,0;O09,X.Y0,D.E0,Z[=,:C1,I.0;,5E,5;E,9.B.,\,:=].,0^7,ST1T,8E0,012_,`].,:>0;,5a0,8b,5P:,8F09,8E0,cM,d;P5,Ke0,I.0;,5E,:C1,:>,8[5,0?B:,GL,:C1,:P:,XQ10;,09;./d3,8f.,;g.,:P:,XQ10;,09;./d3,8e,:h,5;e,:i0;,510;,8?j:3,d;>.,:h,8?j:,0;O09,d;?k09,P0,:>.,.E0,GH,l=>0,5<5].,?=3,KQ09,8h,Zm2,XM09,

;/,5;]09,IE,5QP0,l=>0,5<:;.,d;J,;./=,l=>,AL,7F5,G./:,AL7,7109,50;,c]09,:f0,8].,

GB.,:P:,XQ10;,09;./d_,

,n.0;,5E,4./5,617,0h.,:;=09,GL,09L0;,0;M1,0h.,.a09,5Q09,0;O09,0^7,9R0,8m28b,:h,cM,d;P5,Ke0,0;10;,:;h09,GB.,]:,8F,5^09,5?@09,Aa0,5B.,oTpq0^7_,r.H7,0^09,d;P5,Ke0,:C1,09L0;,0;M1,AL,K[5,B0,:>,@,5;<,K?s09,5Q09,0?B:,GL,5;<,K?s09,Z=[5,I;t=_,-./0,5i.,:;u,c],:;[5,XvQ,Dw0;,l=m0,8R=,09?s.,@,0?B:,51,Gx0,@,7y:,5;[d,

cQ,GB.,:P:,0?B:,5Q09,I;=,GM:,GL,Dw0;,l=m0,5a0,5;E,9.B.,GB.,7y:,XM,DPQ,5Q09,0^7,ST1T,AL,zTI9q09?s.q0^7,{z3,KS|35\,8h,7@,K1,7F5,.H7,0^09,5Q,AB0,:;Q,:P:,XQ10;,09;./d,0;M1,@,5;<,K?s09,5Q09,0?B:_,rKa0,5;<,K?s09,l=]:,5E3,c>0,d;t7,0;M1,4./5,

617,8?j:,Z=[5,I;t=,c109,}z,5;<,K?s09,5a0,5;E,9.B.35Q09,8h,0;.H=,0;[5,L,6;~5,D>03,€,GL,‚,GB.,ƒ09,I.7,09i:;,Z=[5,I;t=,0^7,ST1T,8i5,1,5„,8…,A1,{z3,K†|_r=2,0;.a03,cM,d;P5,5Ke0,:C1,09L0;,0;M1,;./0,012,I;…09,8‡09,8H=,9.O1,:P:,XQ10;,09;./d_,4./5,617,;./0,5i.,:h,I;Q>09,S_TTT,XQ10;,09;./d,c>0,Z=[5,0;M13,=2,0;.a0,Zˆ5,GH,7N5,c],A?j09,:P:,XQ10;,09;./d,5?,0;m0,l=.,7…,0;g,:;.E7,5Ka0,‰Tp_,ŠP:,:…09,52,:ƒ,d;R0,GB.,l=.,7…,AB0,7N:,X‹,:;u,:;.E7,I;Q>09,STp,c],XQ10;,09;./d,0;?09,AL,:P:,XQ10;,09;./d,8h09,9hd,:;C,2E=,GL,cM,d;P5,Ke0,:C1,09L0;,0;M1,4./5,

617,{SW3,KS|_ŠP:,:…09,52,:ƒ,d;R0,c>0,Z=[5,I.0;,XQ10;,0;M1,:;.E7,81,c],5;<,d;R0,

5a=,X‹09,:P:,c>0,d;t7,0;M1,5KQ09,0?B:,GL,:;.E7,;R=,;E5,5ƒ09,I.7,09i:;,Z=[5,I;t=,:C1,09L0;,0;M1,4./5,617,5a0,5;<,K?s09,l=]:,5E_,Œ,KL09,AL3,G<,;E,:C1,09L0;,0;M1,4./5,617,:;C,2E=,d;Ž,5;=F:,GLQ,0^09,AM:,:i0;,510;,:C1,:P:,:…09,52,:ƒ,d;R0,c>0,Z=[5,I.0;,XQ10;,0;M1_,

34567589  9  9 5 55  9# $9%5 %&'55(%9) ,-.%

23457829 487474524547  !"#$%

# &'(#*+#+,&-./'(0*1+234+53+6''78%09:*8 #+.'#;*<

=9:*>*$?@'ABCD.*1*+E!$>FG*1'>'!H'#I9-39$BCJ

KLM#+N*1+(3'O-P09:*8%4Q#5>*R97*#T*(&'+9*18 4Q#5>*R97*

#T'+&F+)*(&&I*1#5*1'>'D53*+*1+&MF<

KU1+&I*'G98 4+75->#+.'#V*14Q#5>*R97*#T'+&F+)S5*1'>''W*1

#C'XF+Y**+.3Z&M#U3!/S5*1$(*1+&I*'G9#:F#9*18 5'>''W*1#C$[*&I!CQ#SI*#+TS?,*1'+G*14+5>*Z&M#U3!D5#S*+$"R97*#T?98&M#+O*'>'D53*+

*1+&MF']*1*1 *+8 4+7*^*1#QF':*$?@''>'#+W*1#*'+)*+A>'8 !&*+_V'+<

K`+B*#'+/$>*+1&>#+.'#V*14Q#5>*R97*#T'+&F+)S5*1'>''W*1#C'XF+Y**+.3Z&M#U3!#5*1!N&&I*+M8a&*+9'Y9#+W*1#*'b3'>'*+ R97*#TD53*+*1+&MF<

Kc%A9d#'>'1&7&F+>F8 $&%94&M*+5 *#+&M*4Q#5>*R97*#T'+&F+)V&'>''W*1#C'XF+Y**+.3Z&M#*3!$eF+]+@F8a&$f'$&e!+5V#$"*1'b3'>''W*1#C8 

$>FG*1*+9'Y9#+W*1#*'b3'>'*+ R97*0#5*1$&%94&M*+&M**3C<



ghihjklmnjopqmjmnrstmjuvpj

wH'#&I9'O_7*8 R93*#S6*1*+d#'b34Q#5>*R97*#S +x#S@'>'*+ R97*0#+.'+&M*'>'*+&M!8H8%R97*#T_351y!J:F4Q+5V'+/X'+G'/+?a*1Dz*/4&e!-5>#8 S3R9CQ#$T*+<w'{3##|S-8 '>''"*1-.}~€'+5SE*14Q#5>*R97*#S !"#_"F+:*4+W*1#+e#>'+S,&#S5*1'+&Q*?@'+5V#$"*1'*1*+?

#5*1'>'*x.''b3!"#X'+G'*+E!#V5S31&>#T'+54+>'++ *1<w"#X'+G'F+7&&I*#H'$&%9'+‚*+$e#+)'+*1+&8a&*+ƒ*1#+3C$X&'b3*+9'Y94+>'++ *1/-.'V*+#3*+#I*#+TS?,*1#+Q1&a&/8 '>''9"''>'+!V*1'W*1*1+M<

„…#SI*1('$"4Q#5>*/'>'*+ R97*09W*'Y*Sd#*+&%9'>'#+W*1#*I*R93*$Q*'+&F+)'b3-7*F+†!8 DT'+8H*+E!1&‡F+6*+:*_&Q#'>''+G'*^*1+5V#$"*1'b3!"##X'+G'1ˆ*&%*8a&'>''+&F+)* C<‰9S'+}Š1/#S‹Œ€$[$T*+

23567 8 7 !" #$%&'() *,#$%&./01234356

9l 7m3XY9 no TYo 93\Y89nYqr83YVWY8s 9o9t5u 689u89t 9

`v 89X]5k mxYZX_yY_p 6&7'()6  )1&$):9;6   G7 @.(23)67; 6  96!91 *

 89$  G)9'87) ) G9:9 $7%<6)66 ... #$%&''() *,#$%&./01234356

9l7m3XY9 no TY o 93\Y89nYqr83YVWY8s9o9t5u689u89t9

`v 89X]5k mxYZX_yY_p`\... Y‹YqY98rUvYkbXWq9Y9‹W yYlW`‹ `„Y5‹Y\]5h5{‰89c9nY8} Y‹YqY98ro98ZuY6

Ž 9TY _vY  yYlW`‹ q89W€8qr83YVWY8s