Summary of New Contributions and Implications of the PhD Thesis
1. Title: “The organization of management accounting system in seafood processing enterprises”
2. Major: Accounting Code: 62.34.30.01 3. Name: Nguyen Bich Huong Thao
4. Supervisors:
1. PhD. Tran Van Dung 2. PhD. Ha Thi Ngoc Ha 5. Summary:
- We systemzatize, analyze, and clarify basic theories about organizing management accounting system in enterprises; and affecting factors to organize the management accounting system in enterprises.
- We carry out basic characteristic analysis about production and business organization, and organizational management at seafood processing enterprises.
- We evaluate the current organization of management accounting system at seadfood processing enterprises specifically in the following factors: organization of the cost and budget estimation system; organization of receiving the initial information; organization of information classication and processing; organization of report compiling, analysis and information delivery. Based on that, we evaluate achieved results, limitations, existing causes in the organization of management accounting system at seadfood processing enterprises
- We propose solutions to improve the organization of management accounting system at seadfood processing enterprises
(1) Improving the management accounting organizational system for seadfood processing enterprises
(2) Improving the organization of management accounting information system for seadfood processing enterprises
We then provide conditions to put the above solutions forward in realization.
Ha Noi, Octorber 27th, 2016
Supervisors PhD Candidate First supervisor Second supervisor
PhD. Tran Van Dung PhD. Ha Thi Ngoc Ha Nguyen Bich Huong Thao
