Hoàn thiện kế toán quản trị chi phí trong các doanh nghiệp sản xuất thuốc lá thuộc tổng công ty thuốc lá việt nam TT TIENG ANH

1 MINISTRY OF EDUCATION AND TRAINING MINISTRY OF FINANCE FINANCE ACADEMY ––––––––––––– LA THI THU PERFECTING THE COST MANAGEMENT ACCOUNTING IN THE CIGAGETTES MANUFACTURING ENTERPRISES OF THE VIETNAM NATIONAL TOBACCO CORPORATION Major: Accounting Code: 9.34.03.01 SUMMARY OF DOCTORAL THESIS IN ECONOMICS HANOI - 2021 This thesis has been completed at: FINANCE ACADEMY Supervisors: Assoc Prof Dr Tran Thi Hong Mai Assoc Prof Dr Nguyen Manh Thieu Examiner 1……………………………………………… Examiner 2……………………………………………… Examiner 3……………………………………………… The thesis will be orally defended at the Examining Committee Venue: at…… (day) of …… (month), 2021 This thesis is available for the purpose of reference at: LIST OF SCIENTIFIC WORKS PUBLISHED BY THE AUTHOR La Thi Thu (2018), theory of contrast and application in cost management accounting at tobacco manufacturing enterprises, Journal of Industry and Trade, No 9, p.332338 La Thi Thu(2019), Completed cost management accounting at enterprises of Vietnam Tobacco Corporation, Financial Magazine, period (701), p.7476 La Thi Thu(2019), Building environmental cost management accounting in enterprises in Vietnam, Journal of Economics and Forecasting, No 14, p.59-61 La Thi Thu, Tran Thi Hong Mai, Nguyen Manh Thieu (2021), Studying factors affecting the application of cost management accounting in tobacco manufacturing of the Vietnam national tobacco corporation, Sustainable economic development and bussiness management in the context of globalisation (SEDBM4), Finance Publishing, p.1253-1259 INTRODUCTION Rationale for the research In the context of international economic integration and development, Vietnamese enterprises have the opportunity to exploit many new markets, increase revenue sources, but the challenges of competitive pressure at home and abroad are extremely large To win in competition and dominate the enterprise market, it is necessary to constantly improve technical facilities and management methods to adapt in new conditions Cost Management Accounting (CMA) is one of the management tools that can be adapted under new conditions In addition to providing useful information to the administrator; Modern CMA also offers measures and technical methods to help managers exploit, use, link, distribute resources effectively, save, identify the cause and provide timely remedies to limit risks, minimize costs incurred without increasing value, improve profitability Tobacco is a material production industry, annually contributing to the state budget revenue of more than VND 11,000 billion, solving a large number of jobs for workers, creating a value chain throughout from agricultural production to industrial production However, in the current period, tobacco manufacturers in general, the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation in particular face many difficulties such as: unstable supply of tobacco materials, uneven material quality, the output market is tightened due to the direct impact of the State's policy mechanism and the recommendations of agencies on consumer health protection; unfair competition of smuggled cigarettes; Thecumbersome management system is a burden for managers to be able to overcome difficulties The problem for managers is to control to cut costs at the same time as the operational decisions at each stage must improve the efficiency of using resources, decide the production level at each time in accordance with the demand to avoid capital stagnation and reduce product quality due to inventory In many the cigagettes manufacturing enterprises in Vietnam, MA in general, CMA in particular has not received enough attention, the existence is not entirely due to the purpose of the enterprise The selection of the model of CMA suitable to the characteristics of tobacco manufacturers is very necessary in the current period That is also why the author chose the thesis "Perfecting the Completing cost management accounting in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation " Overview of research issues 2.1 Overview of foreign research works Studying the historical process of forming and developing MA and CMA in the world, showing that the CMA has lobbied and transformed itself from a functional part of accounting gradually to be reviewed the role and function of MA, CMA IFAC (2002), Gary Cokin (2011) and many other scientists by concrete arguments and evidences demonstrating the role and function of MA, CMA in corporate governance, consulting and leading businesses through crises, growth, sustainable development The thesis has reviewed the studies according to the following contents: * Trends in the view of MA according to IFAC's research framework * Overview study of the application of CMA by function to serve the needs of managers (1) CMA with the function of serving the control (2) CMA with the function of serving the consultancy and decision-making (3) CMA serves to increase the value of enterprises * Research on factors affecting the application of CMA in manufacturing enterprises 2.2 Overview of domestic research works * Research on the development process and trends in the application of CMA in Vietnam * Research on CMA for corporate governance objectives * Research on factors affecting the application of CMA in manufacturing enterprises 2.3 Research gaps and projected research frameworks Research gaps Firstly, based on the approach of its predecessors on CMA in Vietnam, the thesis found that there is no topic that integrates research directions together to clarify the objectives, roles and functions of CMA in manufacturing enterprises specifically towards the goal of strategic development and sustainable development The author agreed with Bui Tien Dung (2018) when he said that combining the two research directions (approaching the CMA according to the information function and according to the content of the work) will clarify the information function of the CMA as well as how to organize, provide information and demonstrate the strategic role of information in the enterprise Secondly, the ability to apply CMA in practice in Vietnamese enterprises compared to the development of modern CMA theory in the world is still greatly gaping Meanwhile, in the world, there has been a lot of research on CMA and how to complete to achieve the threshold of maximum management of resources and increase the value of enterprises for sustainable development and development Thirdly, the study of factors affecting the CMA in enterprises produced in Vietnam is not much, at the same time our economy is in the developmentstage, in each stage of development of the country there are many changes Therefore, there needs to be new research, more upto-date than the reality in our country Fourth, the study of CMA in cigagettes manufacturing enterprises is very limited Frame of the projected research content of the thesis Based on the research results and arguments to identify gaps, the thesis offers the expected analysis framework of the thesis with the content of the enterprise's CMA including: - Identify and classify costs - Building a system of estimates and norms - Collecting production cost information - Analyze and provide information to serve the needs of managers: + The need of the manager to perform the control function of the CMA + The need of the manager to perform the consulting function of the CMA + The need of the manager to perform the function of increasing the value of the CMA - Identify and evaluate the impact of factors on the application of CMA in research enterprises Objectives of the research 3.1 General objectives The study proposes solutions to improve the CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation 3.2 Specific objectives First, Generalization of the theoretical system of CMA in manufacturing enterprises Second, Analyzing the situation of CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation, identifying and assessing the impact of factors on the application of CMA in these enterprises Third, Proposed a number of solutions to complete the CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation Research questions - How is the current situation of CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation? - What is affecting factors to apply of CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation? - How is The solution to complete the CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation? Subjects, scope and methods of research 5.1 Study subjects The current situation of CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation 5.2 Scope of study About space: Studying the status of tobacco industry in 12 cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation Especially, the case study of enterprises, in which Thanh Hoa tobacco are studied more intensively to model the direction of building application solutions About time: Researching the status of CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation from 2015 to the present About content: Research on the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation, in which the content of accounting the cost of tobacco production is of special interest due to the diversity and complexity of this type of cost 5.3 Research Methodology The thesis uses a combination of quantitative and quantitative research methods, in which, the method of calculation to learn and analyze the status of CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation Quantitative research supports quantitative research by identifying topics that match the survey sample based on in-depth interview questions Quantitative research supports quantitative research by generalizing the findings with larger survey samples For research documents: Collecting, synthesizing and analyzing research works related to the application and completion of CMA at manufacturing enterprises in Vietnam and the world For the method of quantitative research: The purpose of quantitative research is to study the current implementation of CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation From there, adjusting the scales reflects the affecting factors the application of CMA in research production enterprises To carry out quantitative research, the thesis uses methods such as: case study method; methods of group discussion, expert consultation to adjust the scale and complete the survey questionnaire; Methods of in-depth interview of managers, chief accountants, specialized accountants; Methods of processing documents such as systematization, synthesis, classification, comparison, analysis to build a theoretical and practical basis for research and survey content For quantitative research methods: Conducting the construction of questionnaires on the basis of quantitative research results in the content of quantitative research and conducting surveys The survey subjects are managers at all levels, chief accountants, cost accountants on factors that have influenced the application of CMA in manufacturing enterprises I'm doing research Statistical analysis methods apply to assess and analyze the impact of factors on the application of CMA in the above manufacturing enterprises The thesis uses SPSS 20 software to synthesize and analyze data according to the research contents Statistical results are presented in the form of tables, diagrams and graphs to draw findings on the status of the CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation Contributions of thesis - Theoretically: Systematize and clarify more basic theoretical issues about CMA in manufacturing enterprises with a combined approach according to information functions and according to the content of work Therefore, clarify the content and meaning of the CMA in the production enterprises Practical: + Study the status of tobacco insurance in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation, assess the impact of factors on the ability to apply the CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation + Proposing solutions and directions to complete the CMA in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation Solutions oriented to apply modern technology to use saving resources, improve economic efficiency, contribute to increasing the value for enterprises Thesis structure Chapter 1: Theoretical framework on cost management accounting in manufacturing enterprises Chapter 2: Study of the situation of cost management accounting in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation 10 Chapter 3: Solutions to complete cost management accounting in the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation 29 + For control function ✓ Regarding information analysis: information analysis techniques for analyzing information that has not been implemented, or implemented asynchronously such as: methods of analyzing information by graph; analyzing information through the technique of building a comparable table system , cost information analysis techniques input factors, analyzing the effect of this information on profitability, on cost structure and decisions to adjust the cost structure to ensure that profit targets are not focused ✓ Regarding information provision: survey units not have specialized reports of the MA department as a basis for monitoring, evaluating and controlling resources in enterprises + For consulting function ✓ Information analysis: information analysis techniques that have not been implemented, or implemented asynchronously such as: CV-P relationship analysis techniques; method of analyzing information by graph; analyzing information through the technique of building a comparable table system; cost information analysis techniques input factors, analysis of the effect of this information on profitability, on cost structure and decision-making adjustment of cost structure to ensure that profit targets are not focused; technical analysis of production resources, output factors, environmental factors ✓ Regarding information provision: survey units not have specialized reports of the MA department as a basis for consultancy, grounds for short- and long-term decisions + For the function of efficient use of resources, increasing value ✓ Information analysis: The accounting system in surveying enterprises is only designed for financial accounting to work, so the information analysis techniques for effective use of value-added resources are not managed by managers, the local accounting apparatus is up-to-date and focused ✓ Regarding information provision: survey units not have specialized reports of the MA department as a basis for managers to have policies and plans to effectively use resources, eliminate wasteful activities, increase business value * The causes of limitations such as the awareness of the 30 management levels in the unit about social insurance in general, the CMA in particular, the competitive pressure for enterprises is unknown, CHAPTER 3: THE SOLUTION TO COMPLETE COST MANAGEMENT ACCOUNTING IN THE CIGAGETTES MANUFACTURING ENTERPRISES OF THE VIETNAM NATIONAL TOBACCO CORPORATION 3.1 DEVELOPMENT ORIENTATION OF UNITS OF VIETNAM TOBACCO CORPORATION In 2017, the Ministry of Industry and Trade has decided to approve the strategy to develop Vietnam Tobacco Tobacco Technology to 2025, with a vision to 2030 According to this decision, The main firm vision is defined as"strong economic organization, holding the leading position in the tobacco export chain in Vietnam and exporting, contributing increasingly highly to the economic development of the country" At the same time, the decision also requires: "To complete the financial accounting and management accounting throughout thecompany in the direction of modernization in order to provide accurate, complete and timely information for internal management and at the request of state management agencies." 3.2 REQUIREMENTS AND PRINCIPLES FOR COMPLETING COST MANAGEMENT ACCOUNTING IN ENTERPRISES * Completion requirements: - CMA meets the needs of information for corporate governance at research units - Selectively inherited CMA achievements in the world in accordance with the type of SXKD of research units * Finishing principles: Suitable; Inheritance; Saving, efficiency 3.3 SOLUTIONS TO COMPLETE COST MANAGEMENT ACCOUNTING AT TOBACCO MANUFACTURING ENTERPRISES OF VIETNAM TOBACCO CORPORATION 3.3.1 Complete cost identification Cost information should be categorized and identified 31 compatible with the role of cost information such as control; effective use of value-added resources; easy to synthesize and report quickly to implement the decision-making advisory function of the manager The thesis proposesto be cost-worthy according to the relationship between cost and activity level and according to the inductive capacity of the subject of the cost 3.3.2 Perfecting the system of norms and estimates * Standard Cost: The thesis proposes that enterprises need to develop the cost of labol and the cost of general production standard (according to variable fees and charges) and build non-production cost standard * Cost budgeting: - For production costs, the thesis proposes to apply flexible budgeting to help enterprises respond flexibly to market fluctuations in the supply of inputs of the production process Building a reasonable and accurate estimation system to help businesses save costs, make the most of resources, be proactive in allocating resources, and respond flexibly to fluctuations - For non-production costs, the proposed thesis is based on estimates based on the history of information on the profit sheet and market trends 3.3.3 Complete the collection of cost information Source of information collected Method of collecting and systematizing cost information Content of collecting and systematizing cost information Perfecting the accounting system: - Solution on completing the voucher system reflecting the cost of raw materials - Solutions on completing the voucher system reflecting labor costs Perfecting the account system Complete the construction of the account system for the CMA with levels: by cost item, by workshop, by level of operation Complete the synthesis and report on cost information The CMA in the enterprise needs to build a synchronous system of MAC books, including: direct material cost accounting book, direct 32 labor cost accounting book, general production expense accounting book, sales expense accounting book, enterprise management expense book, accounting of financial operating expenses Complete cost allocation and cost determination - Completing the set of costs to determine costs: The thesis proposes that the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporatioan should set up costs according to the actual cost method combined with standard and flexible budgeting At the same time, in the process of implementing the thesis, research units should apply the Kaizen cost method to implement Continuous improvement, control and cost-lowering enhance competitiveness (3-step process) - Complete the allocation of costs: + For the allocation of costs of auxiliaryworkshops: (For enterprises with auxiliary production workshops for internal consumption) enterprises should allocate anctributary costs according to the method of ladder allocation for the cost of repair workshops, According to this method, starting from the anctributary department that provides the most products and services to other departments and ending up in the department providing the least, labor services at least and not allocating the opposite to that department anymore + Cost allocation criteria: in order to calculate the correct price of products to price the offer, the author recommends that the cigagettes manufacturing enterprises should use the cost of general production allocation model based on various allocation standards in each part incurred costs The service must go through two stages: Phase1: Set of cost of general production incurred in each department (each cost center) Phase2: To allocate cost of general production for each product and service (using different allocation criteria accordingly and reasonably) This allocation helps cigarette manufacturing enterprises determine the price of each product type more accurately than using a single allocation standard as currently applied by the cigagettes manufacturing enterprises 33 3.3.4 Complete analysis and provision of information for corporate governance 3.3.4.1 Serve control function The survey showed that the reports of the cigarette manufacturing enterprises of The Vietnam National Tobacco Corporation are not synchronized and have no system, so they not meet the management requirements Therefore, it is necessary to build a cost management reporting system that meets management requirements The design of the CMA reporting system should stem from the information needs of the enterprise administrator, so the author proposes according to three reporting systems: (1) The report on orientation of CMA; (2) Department effectiveness assessment report; (3) The report provides information for the decision-making process 3.3.4.2 Serve the function of consulting and decision-making Stemming from the information needs of the cigagettes manufacturing enterprises of the Vietnam National Tobacco Corporation, it is necessary to analyze the fee difference, analyze the cost-volumeprofit relationship, break-even point analysis, and analyze information for decision-making That's why the author proposes to finalize some of the following solutions: - Complete informationanalysis: Complete the analysis of differential cost information; Perform cost-volume-profit relationship analysis; Performing appropriate information analysis for short-term business decisions; - Complete analysis and provision of information for consulting and decision-making functions: The report provides information for the decision-making process; Report analyzing material cost fluctuations directly; Report analyzing direct labor cost fluctuations; Report analyzing general production cost fluctuations; Report analyzing fluctuations in sales costs and Cost Management; Report analyzing cost vs revenue; Report analyzing fluctuations in production results and reports analyzing the causes of fluctuations in production results; Report on analysis of appropriate information 3.3.4.3 Serving the function of mobilizing maximum resources 34 contributing to adding value Currently, there are many tools for resource review in enterprises, in which lean management tools are said to be the most pioneering and effective in controlling resources, but the understanding and application of this tool depends on the view of the manager that the use is necessary and takes into account the economy the long-term effectiveness between systematic or partial or non-implementation implementation The thesis proposes solutions to apply management techniques combining MA in practice at Thanh Hoa Tobacco Co., Ltd., the practical application can be modeled throughout the system of Vietnam Tobacco Company - Make a list of production costs and labor costs for each type of product - Determining the production process for each type of product > Determining the expected production cost of each product, Determining the expected production time - Assessment of production capacity of the production system - Monitoring the results and procedures of operation - > Implementing resource control, Identifying bottlenecks - Making an analysis of information for decision-making (exploiting the limitations of the system or not) - Make a reportasking managers to effectively use resources and increase the value of enterprises The solution of applying TOC techniques in the production activities of Thanh Hoa Tobacco Company aims to identify limited resources, make decisions and consult to increase the value of enterprises with the hypothetical situation below Enterprises are currently producing types of products: Lotus silver filter head cigarette, Rong Jaw filter headless cigarette The majority of the same tobacco manufacturing process goes through the same steps: Tobacco Cigarettes -> Separating Rolls (B) >Infierure (C) -fermented > (D) -> filter head-to-head (E1) or fiber roll (E2) -> bagged (F) -> of packing (G) -> Product Quality Inspection (H) > Importing Finished Product (I) However, the production process shows that for the type of filter 35 and non-filter head differs at the stage of rolling the fiber with the filter head graft or not; And the standard rule for paper length for filtered and non-filtered cigarettes is different, so the technical economic norms for unit cigarette products for each type also differ Table 3.9 Material cost norms for two types of products Standard Raw material Silver Lotus Rong Jaw FilterLess for product units (Copper) Filter Tobacco (Copper) (packages) Head Tobacco Main raw material 465 465 tobacco fiber Secondary Raw 320 82 material + Classic filter head 221 + Rolling paper glue 69 60 + Cigarette roll paper 30 22 Raw material Sub-2 115 115 White chicken tongue 13 13 + Just tear the sack 4 + Caton paper 20 20 + Glass ball 9 … … Sum 900 662 (The author builds on the data source of Thanh Hoa Tobacco Co., Ltd in 2018-2019) Table 3.10 Time norms and labor costs for each product unit Production time standard Silver Lotus Cigarettes for product units Filter Head without a Rong (packages) Cigarette Jaw Filter Output (package/hour) 12.000 17.000 Unit price (public hours) $45,000 $25,000 Hour/package cost norms $3.75 $1.47 Table 3.11 Production requirements for Lotus and Rong Jaws products 36 product Rong Jaws Lotus Volume/ hour 17.000 12.000 Raw material Main R Material SubR.Materia l1 SubR.Materia l2 Main R Material SubR.Materia l1 SubR.Materia l2 Cost/unit product Price per package Operational requirements 4.700 B,C,D,E1, G,H,I Total expected output for unit operating time (minutes) Total expected operating expenses product 465 320 115 283 packs per minute 325 packs per minute 465 82 8.500 B,C,D,E2, G,H,I 100 packs per minute 115 Table 3.12 Analysis of the capacity of the production system Operating Operation Operation Total Total at stages capacity of capacity of required current lotus unit unit of Rong uptime time Jaws (minutes) (minutes) (minutes) (minutes) B 0,045 0,045 0,09 0,09 C 0,045 0,045 0,09 0,09 D 0,045 0,045 0,09 0,09 E1 0,46 0,62 0,46 E2 0,16 G 0,045 0,045 0,09 0,09 H 0,045 0,045 0,09 0,09 I 0,045 0,045 0,09 0,09 Sum minute 0.43 minutes 1.16 mins 1,0 * Control of resources From Table 3.24 shows the total operating time at stage E (0.62 37 minutes) > The total time allowed by the system at each stage (0.46 minutes) So stage E is the bottleneck of the production system Looking at the production process, production capacity and profit margins that can be achieved, we see bottlenecks limiting the production capacity and operation of the whole system at the stage of filtering and non-filter head grafting, the time at this stage increases depending on the type of product and at the same time the cost also increases due to the The product dominates the quantity of raw materials * Analysis of information for decision-making (Limited exploitation decision of the system) According to the above hypothetical content, the profit earned by Ham Rong and Lotus is 5,000 VND and 4,000 VND, respectively Due to limitations in production capacity in stage E, the production system cannot produce to meet the production plan of Lotus, Ham Rong Decide how to choose the production of product mixtures to bring optimal profit The author makes two calculations based on two perspectives: (1) Determining optimal returns from a traditional cost point of view, (2) Views based on the TOC doctrine (1) Determine optimal returns from a traditional cost point of view Because the unit margin profit of SP Hoa Sen (5,000 VND) is higher than the unit profit of SP Ham Rong (4,000 VND), so the priority of the whole system will prioritize the production of Lotus products at the point of knot E Specifically, if the total time of the system prioritizes the production of Lotus, the profit is: 5000D*100gói/ minute = 500,000 VND / minute At the same time, waste of capacity in stages B, C, D, E2, G, H, I with a waste of =(0.16/0.43)*283SP*4,000d =421,209 VND Thus, the actual profit of the unit is 500,000d-421,209d = 79,000 VND (2) Determine optimal profitability based on TOC doctrine From a TOC point of view, the purpose of the system is to maximize the profit achieved at the E knot (profit achieved/unit of time) Accordingly, we see that for SPY, the time to implement unit of time (1 minute) SP Ham Rong at knot E reaches the output of 283 and the unit SP Ham Rong brings the profit margin of the unit for the system is 4,000 VND, so the profit rate sp Ham Rong achieved when passing through the 38 bottleneck E is 1,132,000 VND / minute (4,000 VND *283SP) Similarly, the profit rate sp Lotus achieved when passing through bottleneck E is 500,000 VND /min (5,000 VND*100SP) From this point of view, the manufacturer prioritizes the production capacity of Rong jaws first and the production of Lotus products with the remaining capacity Specifically, if the total time of the system prioritizes the production of Rong Jaws, the profit is: 4,000D*283gói/min = 1,132,000 VND/min At the same time, the time of 0.3 minutes (0.46-016) is used to produce Lotus products, the benefits from the use of the remaining time: (0.3/0.46)*100SP*5,000 VND = 326,087 VND Thus, the total actual profit earned in the unit of time (minutes) is 1,132,000 VND + 326,087d = 1,458,087 VND * Value-added advice for businesses The exploitation of production activities according to the plan of the TOC view poses a problem: it is necessary to ensure that the creation of 238 Rong Jaw products is accepted by the market and consumed in the accounting period (the week of arising) before the ultimate goal of the enterprise is realized (creating higher profits in a finite period of time with a commitment tied at the bottleneck point) So, the next binding issue raises the market demand with Rong Jaw cigarettes In this case, the manager has two ways of dealing with: (1) Increasing the processing capacity at stage E (which can be repairing and purchasing new equipment at the E limit; of course, not changing the old production process due to the waste of costs from not making the most of the existing production process, Recover the invested resources) (2) Create more market demand with SP HamRong Option (2) is selected due to the feasibility in the case of short-term decision-making by the business manager Thus, the choice of option (2) has shifted the limit point from stage E (in the production process) to another activity (market limitations) If in any step above the limit is broken, go back to step 1identify the limitpoint In order to avoid the stagnation of the application that will likely be the risk of the next limit, the TOC implementation process requires the operation process of the enterprise to return to step to ensure the improvement process is continuous, the enterprise always achieves the 39 goal of maximizing profits, Ensure the competitiveness of the business 3.4 PROPOSALS TO CONTRIBUTE TO THE APPLICATION OF SOLUTIONS TO COMPLETE COST MANAGEMENT ACCOUNTING 3.4.1 For state and local agencies * For the State First,develop and promulgate new circulars with a clearer orientation to replace Circular 53/2006/the document of the Ministry of Financial Secondly, there is a policy to support enterprises, especially the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation in accessing and transferring CMA from countries that have successfully built Thirdly, Ministry of Education cooperates with the university to train in construction and design to bring modern CMA contents into teaching The training method enhances practicality to ensure that it meets the needs of personnel and personnel levels in the units used Fourth,the Ministry of Industry and Trade should drastically implement measures to heal the competitive market of tobacco products in the country Fifth, the restrictions on the consumption of tobacco products by the Ministry of Health and the health protection association need to be clearer, more popular, more specific for the cigagettes manufacturing enterprises to have a supply consumption plan method Sixth,the Ministry of Agriculture and Rural Development well implements the planning of tobacco cultivation to serve the input supply of the production process Seventh,the ministry's criteria framework for natural resources and environment should be clearer on the issue of waste and emissions regulations Thereby, the cigagettes manufacturing enterprises of vietnam tobacco industry has the basis to develop estimates of processing costs incurred, contingency plans to limit possible problems related to the environment * For local 3.4.2 For cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation 40 * From the manager's point of view First,strengthen training for leaders in businesses Secondly, strengthen recruitment, evaluation, review of the capacity of managers based on the results implemented in the challenging time frame or through the KPI system to evaluate, classify, and discharge Thirdly, the managers must agree and unite to implement the objectives of each tobacco manufacturer with the common goal of vietnam tobacco industry, to coordinate or mutually support each other among the member units in the central bank Fourthly, in order for the cpC to truly achieve efficiency, when deploying at tobacco manufacturers under vietnam tobacco export bank, it is necessary to properly recognize from two sides: managers (who need information) and employees of the SSC (informants) Managers need to know what information they need and specific requirements for accountants, and managers need to direct clear information through concretizing business strategies and goals of the business Fifth, enterprises need to base on specific conditions, CMA size, financial management mechanism Tobacco manufacturers affiliated to Vietnam Tobacco Export need to complete the management mechanism with decentralization of management Identify relationships between departments in operations and relationships between members of the accounting apparatus Proactively build the system of CMA in the enterprise from which step by step apply the contents of the appropriate CMA, perfect the internal control system in the enterprise * About the qualifications of accountants Firstly, for employees who have worked for a long time at the enterprise, it is necessary to be refreshed to update and knowledge the company When recruiting new, it is necessary to check the candidate's knowledge Secondly, applying the criteria for assessing the capacity and performance of individuals in the CMA system in particular, the accounting system and throughout the system of enterprises, the units can consider building kpi evaluation coefficients inside the enterprise and in the central bank Thirdly, accountants need to regularly train and update on professional knowledge and knowledge about the field of tobacco export of the unit 41 * On the effectiveness of accounting information Firstly, design and build a relevantinformation system in the enterprise, ensuring savings and efficiency Building the model of information and information in combination with Financial Accounting so that these models are linked, communicate information quickly, timely, support each other Design and guide the sequence of preparation, rotation and processing of internal, detailed and specific accounting documents for information collection Develop and complete detailed accounting accounts, design book templates, report on financial institutions in accordance with the goals and needs of the business manager Information on the CMA needs to coordinate information with functional departments in the enterprise such as business department, supplies department, planning department, production department Secondly, Vietnam Tobacco Corporation and its affiliated units need to invest in implementing ERP system to support the special accounting of CMA in enterprises; Putting ERP software into operation will bring greater long-term positive economic efficiency than the initial cost of software investment This is also one of the solutions that the rationale has mentioned when making a point of intelligent governance (BI) Thirdly, it is necessary to improve the management mechanism of operations in tobacco credit as well as in each affiliated unit, this mechanism needs to be suitable to the actual business conditions and environment as well as need to be flexible in specific contexts to easily respond to unforeseen fluctuations of domestic and foreign markets Strengthen internal control management, manage, use and exploit assets of enterprises effectively Review and complete the norming system, make cost estimates, build a system of appropriate evaluation indicators CONCLUDE The cigagettes manufacturing enterprises is a special type of manufacturing enterprises, with characteristics related to consumer health, cigarettes are recommended to limit their use, especially control in terms of consumers, consumer locations, level of promotion However, there is no denying the contribution of vietnam's tobacco export industry to the state budget through domestic and export consumer products However, in the integration period, the leading position of the 42 Vietnam National Tobacco Corporation and its affiliated enterprises in the field of tobacco export is no longer unique The number of imported tobacco products varies in price, style and taste to meet many taste segments to become direct competitors of enterprises; In addition, the problems of counterfeit goods, counterfeit goods, smuggled goods are increasing; Private manufacturing enterprises are also growing; The level of price control and the promotion aspect of departments is also a major obstacle to the development of tobacco products of enterprises In such a context, Vietnam's tobacco needs to plan strategies in production and business CMA is a basic and key management tool to help the Vietnam National Tobacco Corporation, The cigagettes manufacturing enterprises of the Vietnam National Tobacco Corporation in particular develop to adapt to the new situation Perfecting the CMA by the active participation of the corporate administrator in properly reviewing the role and function of the CMA The changing management mindset contributes to the innovation of the approach of methods, implementation methods, implementation organization, implementation results of the CMA Implementing the CMA in line with the goal of developing tobacco manufacturing enterprises, with the specific nature of the product, in addition to performing the basic functions of control, reporting and decision-making consultancy, it is necessary to participate in the process of advising managers to implement resource control, Effective use of resources, eliminate wasteful activities, constantly increase value for businesses Based on the development orientation of the Vietnam National Tobacco Corporation to 2025 with a vision to 2030, the thesis has proposed solutions to complete the CMA and simulate the application of modern technology in specific units The thesis also makes recommendations to state management agencies, the Ministry of Finance, and tobacco manufacturers under vietnam tobacco industry some coordinated contents so that proposed solutions can be implemented ... producing types of products: Lotus silver filter head cigarette, Rong Jaw filter headless cigarette The majority of the same tobacco manufacturing process goes through the same steps: Tobacco Cigarettes... the bottleneck of the production system Looking at the production process, production capacity and profit margins that can be achieved, we see bottlenecks limiting the production capacity and... the cigagettes manufacturing enterprises of The Vietnam National Tobacco Corporation? - How is The solution to complete the CMA in the cigagettes manufacturing enterprises of The Vietnam National