CHOSUN

A Study on the Current Status of Management Accounting and Development Suggestions in Vietnam Enterprises

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Author(s)
NguyenThiHuyen
Issued Date
2012
Abstract
오늘날 기업은 예전보다 더 빠르게 변화하고 있다. 과학기술, 의사소통, 경제적인 상황, 그리고 법적 환경에서의 변화는 회사와 그들의 관리 회계사에 새로운 방법으로 영향을 주고 있다. 관리 회계사는 기업 의사결정의 모든 단계에서 경영을 지원해야 한다. 회계전문가로서 그들은 지능적이어야 하고, 최근의 새로운 개발까지 잘 준비 되어야 하고, 그리고 그들의 새로운 기업 운영에 있어서 모든 나라들의 풍습과 관례에 익숙해져야 한다 (Hansen & Mowen). 선진국에서 관리회계는 전형적인 시스템과 함께 정식적인 직장이 되어왔다. 2003년에 관리회계 전문용어는 2003년 6월 17일에 공표된 베트남 회계법에 정식적으로 나타났다. 국제적인 경제에서 통합 프로세스는 베트남 기업의 관리회계 응용과 최적화에 관한 필요성이 증가한다.

그러나, 정부로부터의 불충분한 지원뿐만 아니라 기업의 관리회계에 관한 불완전한인식은 효과적인 도구의 사용으로부터 베트남 기업을 막고 있어, 전세계적으로 경쟁하는 맥락에서 좋지 않은 상태로 이끈다. 이러한 연구에서, 관리회계를 포함하고 있는 베트남 회계 시스템의 발전은 1985년부터 지금까지 역사적인 개념아래에서 고려되어야 한다. 특히, 베트남에서 인터넷, 직접 인터뷰, 경제적, 그리고 회계 저널과 같은 정보의 여러 가지 근원을 통하여 주의 깊게 모은 관리회계 응용의 최근 현실은 개선을 위해 확실한 제안을 생각해내기 위해 분석 되어진다
Business today is moving faster than ever before. Changes in technology, communications, economic conditions, and the legal environment are affecting firms and their management accountant in new ways. Management accountants must support management in all phases of business decision making. As specialists in accounting, they must be intelligent, well prepared, up to date with new developments, and familiar with the customs and practices of all countries in which their firms operate (Hansen & Mowen "Managerial Accounting"). In developed countries, management accounting has become a formal job with typical system of standards (CMA – Certified Management Accounting). Very recently, in 2003, management accounting terminology was appeared formally in Vietnam Accounting Laws issued on June 17, 2003. In the integration process into international economy, there is an increasing need about management accounting application and optimization of Vietnam enterprises. However, lacking efficient supports from Government as well as incomplete awareness about management accounting of enterprises are preventing Vietnam enterprises from using efficiently this powerful tool, leading to disadvantageous position in the globally competitive context. In this study, development of Vietnam accounting system including management accounting was considered under historical concept from after 1985 to nowadays. Especially, current reality of management accounting application in Vietnam, which was carefully collected through various source of information such as internet, direct interviews, economic and accounting journals, was analyzed in order to figure out the weakness and certain suggestions for improvement
Alternative Title
베트남 기업의 관리회계 현황과 발전방안에 관한 연구
Alternative Author(s)
누엔티회엔
Affiliation
Chosun University, Department of Accounting
Department
경영대학원 경영학과
Advisor
Prof.Jo, Seung - Je, Ph.D
Awarded Date
2012. 8
Table Of Contents
Chapter 1: Introduction and Purpose of the Study 1
1. Introduction 1
2. Purpose of The Study 9
3. Research Method and Range 10
Chapter 2: Current Status of Management Accounting in General Vietnam Enterprises 11
1. History and Development of Management Accounting in Vietnam 11
1.1 The History and Development of Vietnam Accounting 11
1.2 The History and Development of Management Accounting 15
2. Management Accounting in General Vietnam Enterprises 20
2.1. Management Accounting Practice in General Vietnam Enterprises 22
2.1.1. Manufacture Enterprises 22
2.1.2. Trade Enterprises 26
2.1.3. Service Enterprises 29
2.2. General Evaluation about Management Accounting Application in General Vietnam Enterprises 31
2.2.1. Perception of Management Accounting 31
2.2.2. Model of Management Accounting 31
2.2.3. Contents 32
2.2.4. Estimate 35
2.2.5. Relationship in Information Supplication between Enterprises Departments 36
2.2.6. Research Method 36
Chapter 3: Some Suggestions for Development of Management Accounting Practice in Vietnam Enterprises 37
1. Government 37
2. Enterprises 37
2.1. Management Accounting Understanding 38
2.2. Mode of Operation 39
2.3. Management Accounting Implement 39
2.4. Management Report System 40
2.5. Establish Connection among Department 40
2.6. Estimate Making 41
3. Qualifying Accountants 41
Chapter 4: Conclusion 43
References 44
Abstract 46
Acknowledgement 48
Degree
Master
Publisher
Chosun University, Department of Accounting
Citation
NguyenThiHuyen. (2012). A Study on the Current Status of Management Accounting and Development Suggestions in Vietnam Enterprises
Type
Dissertation
URI
https://oak.chosun.ac.kr/handle/2020.oak/1609
http://chosun.dcollection.net/common/orgView/200000263299
Appears in Collections:
Business > Theses(Master)(경영대학원)
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