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INFORMATION ABOUT NEW CONTRIBUTIONS IN TERMS OF ACADEMIC AND REASONING ASPECTS OF THESIS
1. Research topic: “Improving cost management accounting in Vietnamese paper manufacturing enterprises”
2. Major: Accounting Code: 9.34.03.01 3. PhD Candidate: To Minh Thu
4. Advisors: 1. Assoc. Prof. Dinh Thi Mai, PhD 2. Prof. Phung Thi Doan, PhD 5. Summary of new contributions
5.1. New academic and theoretical contributions
In addition to the basic theory about cost management accounting in manufacturing enterprises according to the traditional approach such as "The nature and role of cost management accounting in manufacturing enterprises", "Contents of cost management accounting in manufacturing enterprises ”, the thesis systematized more comprehensively and clarified the basic theoretical framework of cost management accounting in manufacturing enterprises through to study some related contents:
"Technical facilities for handling and providing cost management accounting information in production enterprises"; "Factors affecting the application of cost management accounting in manufacturing enterprises" in order to supplement the premise on the theoretical side so that the author can conduct research and assess the current status of cost management accounting in Vietnamese paper manufacturing enterprises, thereby providing solutions suitable to the operating characteristics of enterprises and meeting the demand of cost management accounting information of managers in the context of the industrial revolution 4.0.
5.2. New proposals come from research results
- In addition to the results of research, analysis and evaluation on the demand for cost management accounting information of managers, the reality of cost management accounting contents in Vietnamese paper manufacturing enterprises, thesis has surveyed, analyzed and evaluated the status of applying technical facilities to process and provide cost management accounting information in paper manufacturing enterprises.
- By qualitative research methods combined with quantitative research methods, the thesis analyzed and evaluated the factors affecting the level of application of cost management accounting at Vietnamese paper manufacturing enterprises as a basis for orienting solutions to improve and propose conditions to implement solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises. Based on the standardized regression coefficients, the order of influence of the factors arranged in
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descending direction is as follows: The most influential factor is "Level of accountant staff"; second is the factor "Characteristics of organizational structure"; third is the factor
"Administrator's level"; The fourth is the factor "Administrator's view on management accounting" and the lowest is the "IT equipment level".
- The thesis has proposed solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises. The main solutions include:
+ Conducting cost identification according to the relationship of costs with the level of activity and identifying costs according to the ability of the administrator to meet the information requirements for corporate governance.
+ Constructing norms and cost estimates for each expense item according to their operation functions.
+ Applying the Activity Based Costing for medium and large capacity scale enterprises; normal costing and Kaizen costing for small scale enterprises.
+ Perform analysis of detailed cost fluctuations according to each expense item;
conduct analysis of cost information by cost management accounting techniques to serve business decisions.
+ Making the system of cost management accounting reports to meet the needs of information to implement administrative functions.
+ Considering the application of single accounting software for small-scale enterprises and the application of integrated accounting software to medium and large- scale enterprises, including cost management accounting software to ensure timely and appropriate information provided to managers.
Hanoi, 06th August, 2019 Scientific instructors PhD. Candidate Instructor 1
Assoc. Prof. Dinh Thi Mai, PhD
Instructor 2
Prof. Phung Thi Doan, PhD To Minh Thu
