SUMMARY OF NEW CONCLUSIONS OF DOCTORAL THESIS
1. Thesis title: “Cost management accounting in the Vietnamese online content companies”
2. Major: Accounting Code: 62.34.03.01
3. Ph.D Researcher’s full name: Hoang Thu Hien
4. Scientific supervisor’s full name: 1. Asst. Prof. Dr. Dinh Thi Mai 2. Dr. Mai Vinh
5. New Conclusions of Doctoral Thesis
* New academic and theoretical contributions:
On the one hand, the thesis interpreted and clarified principles of cost
management accounting and identified its roles. On the other hand, the thesis focused on determining the factors of cost management accounting and concluded that the cost management accounting contains:
1. Cost classifications.
2. Identification of cost centre and cost objects.
3. The system of standard costs and estimated cost.
4. The costing methods for cost objects.
5. Cost analysis for controlling and making business decisions.
* Recommendations from the research results
On the basis of analysing the actual status of accounting and the demand of costing information in Vietnamese online content companies, the author bring out some recommendations:
- First: Classify cost according to:
o The relation with level of activities.
o Role of controlling and cost centre.
- Second: Divide cost centres in the online content companies into 3 main groups:
o 1. Cost centre of production division.
o 2. Cost centre of business division.
o 3. Cost centre of management division.
- Third: Establish the system of standard costs and estimated cost according to the cost centre.
- Fourth: Suggest Standard Costing and Kaizen to be the method of costing management in the Vietnamese online content companies.
- Fifth: Analysis the cost variances for controlling according cost centre in the Vietnamese online content companies.
Hanoi,
Scientific supervisor’s full name Ph.D. Researcher
Supervisor 1
Asst Prof. Dr. Dinh Thi Mai
Supervisor 2
Dr. Mai Vinh Hoang Thu Hien
