20.4.truc-thanh.pr21.Tien

20.4.truc-thanh.pr21.Tien - TP CH KHOA HC V CNG NGH, I HC...

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Unformatted text preview: TP CH KHOA HC V CNG NGH, I HC NNG - S 6(29).2008 146 K TON QUN TR CHI PH CC CNG TY C PH NH NC TRN A BN T NH K LK IMPROVING THE COST MANAGEMENT ACCOUNTING IN STATE- OWNED COFFEE COMPANIES IN DAKLAK PROVINCE TRNG B THANH Trng i hc Kinh t, i hc Nng NGUY N THANH TRC Tr ng i h c Ty Nguyn TM T T T chc tt k ton qun tr, c bit l k ton qun tr chi ph l iu kin cn thit thc y tt hn cng tc qun l, n cn lm c s cho kim sot, s dng chi ph ca n v mt cch c hiu qu. K ton qun tr chi ph l mt trong nhng ni dung c bn trong k ton qun tr, ng vai tr quan trng trong cng tc qun l ti chnh cng nh s dng ngun lc cc n v. Qua nghin cu c im qun tr chi ph ti 30 doanh nghip kinh doanh c ph nh nc k lk, nhm tc gi nh gi ch ra nhng hn ch, nhng nguyn nhn trong cng tc k ton qun tr chi ph . T xut phng hng v cc gii php nhm hon thin k ton qun tr chi ph ti cc cng ty c ph nh nc trn a bn tnh k Lk . ABSTRACT Efficient management accounting, especially cost management accounting, is very necessary for business management. It is also an important tool for budgeting, cost control and management. In addition, cost management accounting is one of the basic concepts of management accounting and plays a critical role in financial and resource management of a firm. Based on investigating the characteristics of cost management tasks of 30 state-owned coffee companies in Daklak Province, the paper evaluates and finds out strengths and some weaknesses in these tasks and causes of them. The paper also proposes a set of solutions to mpove the cost management accounting system in these companies.solutions for improving the cost management accounting system in these companies. 1. c im t chc hot ng SXKD cc cng ty c ph nh nc trn a bn t nh k Lk k Lk l tnh c di n tch v sn lng c ph ln nht c nc, nin v 2006 -2007 th di n tch c ph l 174.740 ha, vi nng sut bnh qun l 25,57 t/ha, sn lng t trn 380.000 tn. Tnh n 6/2007, s lng cc cng ty c ph nh nc ng trn a bn tnh k Lk gm c 30 cng ty, nng trng trong : 9 cng ty, nng trng do tnh k Lk qun lY v 21 cng ty, nng trng thuc tng cng ty c ph Vi t Nam. cc cng ty c ph ch c qu n lY bi UBND t nh k Lk v Tng cng ty c ph Vi t N am. TP CH KHOA HC V CNG NGH, I HC NNG - S 6(29).2008TP CH KHOA HC V CNG NGH, I HC NNG - S 6(29)....
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20.4.truc-thanh.pr21.Tien - TP CH KHOA HC V CNG NGH, I HC...

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