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首页> 外文期刊>Asian Economic and Financial Review >Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam
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Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam

机译：在越南推广和实施基于活动的成本法的解决方案

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Activity-Based Costing (ABC) was developed by Robert S. Kaplan in the mid-1980s and up to now the academics, researchers as well as accounting practitioners have perceived it as the normative appropriate cost system. It has been considered as a method to overcome the shortcomings of the traditional costing. However, the application the new method as ABC is a challenge for Vietnamese companies because most of them have used traditional costing for calculating product cost. Changing from traditional costing system to ABC system will face many difficulties. In the fierce competitive business environment, along with the growth of Vietnamese companies – it means that the production of product diversity, machinery and equipment invested more and more modernly and automatically, leads indirect costs increasing and major proportion in total costs. These characteristics are suitable for the application of ABC method to calculate product cost and provide information for management. In addition, increasing of pressure from consumers and competitors force Vietnamese businesses to find a more modern approach to help them achieve advantage competition and increase profitability. Thus, application of ABC method is need for Vietnamese companies. This paper attempts to find obstacles to ABC application and suggests solutions for ABC diffusion and implementation in Vietnam.
机译：作业成本法（ABC）由罗伯特·卡普兰（Robert S. Kaplan）在1980年代中期开发，直到现在，学者，研究人员以及会计从业人员都将其视为规范的适当成本系统。它被认为是克服传统成本计算方法缺点的一种方法。但是，将新方法用作ABC对越南公司来说是一个挑战，因为它们中的大多数都使用传统成本法来计算产品成本。从传统的成本核算系统转变为ABC系统将面临许多困难。在竞争激烈的商业环境中，随着越南公司的成长，这意味着产品多样性的生产，机械设备的投资越来越现代化和自动化，导致间接成本增加，占总成本的很大比例。这些特征适合于应用ABC方法计算产品成本并为管理提供信息。此外，来自消费者和竞争者的压力越来越大，迫使越南企业寻求一种更现代的方法来帮助他们实现优势竞争并增加利润。因此，越南公司需要应用ABC方法。本文试图找到阻碍农行应用的障碍，并为越南的农行推广和实施提出了解决方案。

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