Dung Huynh Tan

... Jou. 2001. Soluble recombinant influenza vaccine. Phil. Trans. R. Soc. Lona'. B.;No. 356; p. 1961-1963. 15. Fodor E., Mandy Crow, Louise J. Mingay, Tao Deng, Jane Sharps, Pierre Fechter and George G. Brownlee. 2002. A ...

Abstract: The Vietnamese accounting system was established after Vietnam gained its independence in 1945. Along with the process of economic development and reforms, the accounting system has also been reformed. This paper researches the process of the Vietnamese accounting system reform from 1954 to present. The process of an accounting system reform in Vietnam is related intimately with the stages of economic reform. In Vietnam, the State uses accounting as an important instrument to control macroeconomic activity. Therefore, the Vietnamese accounting system has its own characteristics, and Vietnamese accounting standards have not fully converged with international accounting standards. By researching the process of Vietnamese accounting reform, this paper finds factors that affect this process. Through the above analysis, the paper offers valuable suggestions for accounting reform in future.

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents. This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of interna...

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 additio...

Activity-Based Costing (ABC) was introduced in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Today, more and more developing countries as china, Thailand, Malaysia, Morocco, South Africa, etc. have adopted and implemented it. However, with rapid change in economic and social environment as high-tech manufacturing and services, network communication, increasingly complex demands of consumers lead the businesses face many challenges in global competition. Although ABC system has more advantages than traditional costing (TC) system, but in today's competitive economic environment it has not met fulfilled provision of sufficient information for planning, control, and decision-making, particularly, lack of foreseeing information. How can to overcome the disadvantages of ABC? This paper studies the integration of ABC with standard costs as one way to overcome its limitations and innovation management accounting.