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The study: Organizing the cost management accounting informat ion system in Garment Enterprises in Vietnam

The research objectives: Cost control accounting information system is a useful tool to help enterprise managers to control costs. The research objective of the thesis is to study the status that how has the cost management a ccounting information system been organized in Garment Enterprises in Vietnam? Thence the proposal of solutions to organizing the cost control accounting system in enterprises will be made in order to exploit the benefits of this system for the enterprise management. | 1 PERMEABLE 1. Background Textile and garment is considered as one of the main industries in Vietnam in the period of accelerated industrialization and modernization when textile and garment enterprises play the main role. According to the Vietnam Association of Textile and Garment the export turnover of textile and garment and fibers of all kinds in 2012 reached over 17.2 billion USD increased by 8.5 in comparison with 2011 and up to 2015 the export turnover is aimed at reaching 19 billion USD over 2 500 000 workers and up to 2020 reaching 25-27 billion USD. With the important and considerable role of textile and garment industry for the national economy it is very essential to ensure the sustainable growth for the textile and garment industry in the changing context of international economy especially when the world is falling into crisis and economic downturn as currently. Garment enterprises in Vietnam still mainly produce according to specifications and designs provided by customers and use materials specified by the purchasers in many cases. In despite of great export turnover the actual revenue from these activities is very low even negative profit in some enterprise. Besides ever since joining the WTO the textile and garment industry has been facing significant challenges and competing on par with the powerful export countries such as China India competing for prices and South Korea Japan competing for designs and patterns . This competitive pressure is forcing Vietnamese garment enterprises to set up the development strategy and good management of cost in order to reduce the production costs and invest in machines to improve the the product quality and business efficiency. In this context the demand for accounting management information is great especially for the execution of strategic objectives of enterprises it includes the provision and analysis of cost information so that managers can make the investment decision and the provision of information .