Hoàn thiện kế toán quản trị chi phí và giá thành tại các công ty xây dựng công trình thủy lợi ở việt nam tt tiếng anh

Stemming from the above situation, the author conducts research on the topic: "Completing accounting of cost and price management at irrigation construction companies in Vietnam" as a t

" COMPLETING ACCOUNTING OF COST AND

PRICE MANAGEMENT AT IRRIGATION CONSTRUCTION

COMPANIES IN VIETNAM "

Major: Accountant Code: 9.34.03.01

ABSTRACT SUMMARY THESIS

Hanoi – 2020

2

THE PUBLICATION COMPLETED

AT ACADEMY OF FINANCE

Science instructor:

1 Assoc Prof Pham Thi Kim Van

2 Assoc Prof Pham Tien Hung

" COMPLETING ACCOUNTING OF COST AND

PRICE MANAGEMENT AT IRRIGATION

CONSTRUCTION COMPANIES IN VIETNAM "

At: …… time …… date …… month …… year ………

Found in: National or AOF Libraries

Stemming from the above situation, the author conducts research

on the topic: "Completing accounting of cost and price management

at irrigation construction companies in Vietnam" as a thesis

topic Accounting of cost and price management is not a new topic and many authors have conducted research However, no other author has conducted any similar research in relation to the management function

of managers at irrigation construction companies in Vietnam

2 Thesis research purposes

2.1 Theoretically

Based on researching specific business production activities

of irrigation construction enterprises, the author systematized the theory

of cost and price management accounting in construction enterprises in the direction of focusing on studying the contents of the cost and price management accounting in term of relationship with the management function of the administrator, studying the cost and price management accounting to offer the most appropriate solutions to the irrigation construction enterprises

2.2 Practically

Describing, analyzing and assessing the current situation of economic cost and price management accounting applied at the construction companies of irrigation works to point out what has been

2 done, what has not in the production cost and price management accounting at these companies

3 Thesis object and scope

3.1 objecti

The object of study is defined as: Production cost and price

management accounting of irrigation construction works at irrigation construction companies in Vietnam As a contractor for irrigation works for the investor ( excluding the investor who has established the PMU)

3.2 Scope

3 2.1 Content

In order not to be distracted, the author focused on researching production cost and price management accounting of work and work categories in irrigation construction activities, as the contractor

3.2.2 Location

Because irrigation construction companies operate in different geographical areas (Vietnam has 3 regions: North, Central and South) but they have similar operating characteristics of the ones operating in the construction irrigation sector And there is no big difference production cost and price management accounting Thus, our thesis should only survey irrigation construction companies in the North as samples

3 Survey by investigation method, interview method

4.2 Data processing

For secondary data , after collecting the classification, sort the

data in order of priority of importance

For primary data , research process is a combination of

interpretation and inductive, using a number of specific techniques, such as: integration, statistics, analysis, comparison, interview, etc is flexibly used in the thesis

5 The thesis contributions

Theoretically: The thesis focuses on research to clarify

theoretical matters of cost and price management accounting in construction enterprises Based on the the findings of international cost and price management accounting in some typical countries, the thesis helps to draw experiences in cost and price management accounting of Vietnamese construction enterprises

Practically: The thesis has evaluated the advantages, disadvantages and causes of production cost and price management accounting problems and offered suitable feasible solutions, to complete the cost and price management accounting in irrigation construction companies

6 The thesis structure

In addition to the introduction, conclusion, references and appendices, the thesis is divided into 3 chapters:

Chapter 1: General theoretical bases of production cost and price management accounting in construction enterprises

Chapter 2: Current situation of production cost and price management accounting in irrigation construction companies in Vietnam

4 Chapter 3: Completing the production cost and price management accounting at irrigation construction companies in Vietnam

CHAPTER 1 GENERAL THEORETICAL BASES

OF PRODUCTION COST AND PRICE MANAGEMENT ACCOUNTING IN CONSTRUCTION ENTERPRISES 1.1 General overview of production cost and price management accounting

1.1.1 Concept, nature and role of production cost and price management accounting in construction companies

Management accounting is a science that acquires,

processes and provides quantitative, non-quantitative information (financial information and financial charges) on the activities of the unit

in detail, helping managers in the process of making decisions related to the planning, implementation organization, inspection, control and evaluation of the performance of units' activities "

In the author’s opinion, the nature of production cost and price management accounting is:

Production Cost and Price Management accounting is a part of Management Accounting to provide information on costs and price to serve the administrator’s functions such as planning, testing, decision making

The role of production cost and price management accounting

in construction enterprises can be generalized in the following points:

Recording selectively, providing information on the construction work/work category activities, inspection and explaining the plan implementation, cost estimating, and decision making

in the organization, making decicions of administrator

b) The task of production cost and price management accounting

in construction enterprises: Measuring, calculating the cost of a work

/work category or a specific constructive activity, investigating the implementation of cost norms

c) Factors affecting production cost and price management

accounting in construction enterprises: Objective and subjective

factors

1.2 Irrigational characteristics affecting production cost and price management accounting: Constructive products are individual, valueable Construction time is relatively long To get the construction contract , the companies often have to experience bidding stages

1.3 Determining cost methods

1.3.1 Target costing method (TC) : TC is a cost management

methods used to achieve planned profit

1.3.2 Kaizen costing method (KC ) : In Japanese, the term

Kaizen means "improve" or "change for the better" this is the philosophy focusing on continuous improvement of the manufacturing process, engineering, business process support, and management

1.3.3 Standard costing method

Standard costing method is a traditional cost accounting

method introduced in the 1920s, replacing the traditional cost accounting method based on historical costs [78] [36]

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1.3.4 Construction activity characteristic affecting the choice

of using the production cost and price management accounting method

In the construction industry, apart from the factors that encourage technological development, capital investment, they also involve management activities One of the management methods used in highly competitive manufacturing is the determination of target costs

1.4 Basic content of production cost and price management accounting

Considering the management accounting process in relation with management functions, mangement accounting includes: Formalizing their unit objectives into their economic aims, making general and detailed estimation, collection and providing information on the results

of implementing the objectives Therefore, to meet the needs of

information serving enterprise management functions, the basic content

of cost and price management accounting includes:

- Identifying and classifying expenses

- Setting norms and making cost estimation

- Gathering and calculating the cost allocation for the price calculation objects

- Controling costs and accounting responsibility

- Cost analyzing to provide information for decision making

- Making economic reports of production costs and costs

1.5 Cost and price management accounting in some countries

in the world and experience for Vietnamese businesses

In different countries, there is different application of cost and price management accounting However, the cost and price management accounting in Vietnam is still quite new It takes time,

7 specific plans and roadmaps to apply flexibly, in accordance with current conditions and future development directions

SUMMARY OF CHAPTER 1

In Chapter 1 of the thesis, the author in depth analyze general situation of cost and price management accounting Its common basic theories of cost and price management accounting in the construction enterprises which are presented and analyzed in chapter 1 are the bases for the author to study, investigate the application state of cost and price management accounting in the irrigation construction companies in Vietnam

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CHAPTER 2 CURRENT SITUATION OF PRODUCTION COST AND PRICE MANAGEMENT ACCOUNTING IN IRRIGATION

CONSTRUCTION COMPANIES IN VIETNAM

2.1 Overview of irrigation construction industry in Vietnam

2.1.1 The formation and development process of irrigation construction industry in Vietnam : Irrigation is taken priority to be

invested to promote its efficiency Irrigation is always a special priority

of the Government and Party

Irrigation development has stemmed from the agricultural and rural development basis in the renovation process which makes an important contribution to the food security warrant, production restructures, natural disaster prevention, ecurity protection and safe production for all the citizens

2.1.2 Overview of characteristics of production and business activities at irrigation construction companies as contractors : Due to

the single, individual and various characteristics of construction works performed by the company, the accountant must take into account the cost accounting and price calculation for each separate project After conducting a full acceptance of construction building , general cost and price accounting for all the work is performed

2.1.3 Irrigation State Management System

The organization of state management on irrigation works is

described in the following chart :

Although the government has already had mechanisms and policies in operation management, together with the ordinance for exploitation and protection of irrigation works, the financial mechanism

of businesses is still not guaranteed Most of the exploiting irrigation enterprises works undergo insufficient expenditure, but the recharging

of fund is inadequate In the advantaged localities with quite good capacity, the refund of budget is only partially In difficult ones, compensation are not frequent

2.2 Actual situation of cost and price management accounting

at irrigation construction companies in Vietnam

2.2.1 Identifying costs, sorting costs at construction irrigation companies in Vietnam : 100% of businesses classify

10 business production cost according to including charges into cost

accounting (Sentence 14-Appendix 1D2)

2.2.2 Standardizing and making cost estimation in irrigation construction

2.2.2.1 Actual situation of cost starndardizing: 100% of

irrigation works construction companies have set norms according to the guidance of the Ministry of Agriculture and Rural Development, the ministries and provincial people's committees in planning, announcing the construction norms for specific works of the branches and localities

2.2.2.2 Actual situation of cost estimation

In the actual survey at the Irrigation and Construction Companies, 100% of the Irrigation and Construction Companies conduct make cost estimations according to each work / work category

2.2.3 Actual situation of collection and calculation of cost allocation for the price calculated objects at irrigation and construction companies

2.2.3.1 Actual situation of collecting cost information

For recorded information held about production cost and prices at

irrigation construction companies at the time of the survey, 9/52 (17.3%), construction irrigation companies are adopting Circular No 200/2014 / TT-BTC dated December 22, 2014 of the Ministry of Finance, 43/52 (82.7%) of the company applied Circular No 133/2016 /

TT-BTC dated August 26, 2016 of the Ministry of Finance (Sentence

2-Appendix 1D2)

2.2.3.2 Situation of cost collection: Through surveys at the

companies constructing irrigation works, it is shown that 100% of enterprises identify the object of collecting production costs as the work / work category

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2.2.3.3 Methods of determining the costs at irrigation construction companies : Currently, irrigation construction companies

using the method of determining the cost of production by the method

of transmission system Those company has not applied the target cost management accounting method

2.2.3.4 Actual situation of defining the cost production allocation model

The irrigation construction companies distribute production costs related to subjects Specifically: There are 22/52 companies accounting for 42.76% The irrigation construction companies allocated production costs with direct expense of raw materials, 15/52 companies accounting for 29.66% of the enterprises allocated according to output value, 9/52 companies accounting for 16.55% of the enterprises allocated according

to real volume, and 11.03% of enterprises allocate according to the

estimated value ( sentence 26 - Appendix 1D 2 )

2.2.3.5 Current status of unfinished product reviews

Characteristics of irrigation construction is: Production according

to the State orders, the cost of the works / work category is determined

in advance Therefore, there will be no uncompleted products at the end

of the period

2.2.3.6 Actual situation of cost estimation: Irrigation

construction companies apply simple costing method to calculate each work /work category

2.2 4 Organizing cost control at irrigation construction companies

2.2.4.1 Actual cost control situation :According the survey, there

are 2/52 (3.8 % ) companies have made the assessment on a regular basis cost evaluation to provide administrators with information