SUMMARY OF NEW FINDINGS OF THE PHD THESIS
1. Thesis title: " Improving cost management accounting practice at Civil Engineering Construction Corporation 8"
2. Specialty: Accounting Code: 62.34.03.01 3. Name of PhD Student: Nguyen La Soa
4. Name of scientific instructor: 1. PhD. Mai Vinh
2. Ass. Prof. Dao Thi Minh Thanh 5. New findings of the thesis:
- The thesis systemizes and completes fundamental theory about cost management accounting in construction companies in line with study objectives: it starts with clarifying the nature, role and characteristics of construction business, and then explains the comprehension of cost management accounting in its role to assist the managers performing their functions
- From studying cost management accounting practices in a number of developed countries in the world such as England, the US, and Japan, the thesis draws some experience lessons for improving cost management accounting at Vietnamese construction companies
- The thesis presents results of studying the reality of cost management accounting at CIENCO8 with contents in line with the theoretical viewpoint. Results of reality study are presented and proven with questionnaire, direct and indirect survey methods of high reliability. From reality study, the author evaluates pros and cos as well as analyzes the causes for shortcomings.
- From scientific and reality grounds of the study subject, the thesis analyzes requirements, principles and orientations for improving cost management accounting at CIENCO8. The thesis proposes the application of the cost identification method according to the target cost model combined with Kaizen cost method for cost control via responsibility cost centers.
- The thesis proposes solutions for improving cost management accounting in line with the requirements, principles and orientations for improvement, thus achieving the goal of overcoming limitations and analyzed causes for restrictions. For synchronized and feasible application of propsed solutions, the thesis points out conditions from the government, the VAA, and CIENCO8.
SCIENTIFIC SUPERVISORS PhD STUDENT First Supervisor
PhD. Mai Vinh
Second Supervisor
Ass. Prof. Dao Thi Minh Thanh Nguyen La Soa
