tailieunhanh - Summary of Doctoral thesis in Economics: Cost management accounting in construction ceramic companies in Thai Binh province

This is one of important research directions of management accounting (MA) in many decades because it directly affects cost accounting (CA) and responsibility accounting (RA); it serves as the basis to measure efficiency and is also used for many purposes such as: planning, allocating resources, co-coordinating operations, motivating and encouraging employees . (Birnberg et al, 2006). | Summary of Doctoral thesis in Economics: Cost management accounting in construction ceramic companies in Thai Binh province