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Cost Accounting And Product Costing In Bac Mien Trung Consultancy Investment Construction And Trading Joint Stock Company

Cost accounting and product costing in Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company ABSTRACT In the social-oriented market economy with many sectors, enterprises struggle for a bigger and bigger market share. Being aware of the strong competition, enterprises in general, construction enterprises in particular; therefore make a serious concern of accounting.  Because, accounting makes itself available for the business owners to assess and analyze the business’s performance. This will help the owner to decide what improvements they need to make, or what practices to keep doing in order to keep the company at it is successful place. Due to its specific business characteristics of building many constructions, the accounting for Cost accounting and product costing becomes more difficult and complicated  . After an internship at Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company, my study with topic: “Cost accounting and product costing in Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company” will point out how important accounting for expense and cost of product are, and how they are carried out at the company. The main content is shown in three chapters. Chapter 1: Literature review of cost accounting and costing product Chapter 2: Current situation of cost accounting and product costing in Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company Chapter 3 : Some suggestions for improving the efficiency of organizing accounting in company

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TABLE OF CONTENT CHAPTER 1: LITERATURE REVIEW OF COST ACCOUNTING AND PRODUCT COSTING 4 1.1 The necessity of organizing the collection of costs accounting and calculate cost of product in the enterprise 4 1.1.1 Meaning of accountants set costs accounting and product costing in the construction business 4 1.1.2 Requirements management costs accounting and product costing in the construction business 7 1.1.3 The task of costs accounting and product costing in the construction business 10 1.1.4 The role and significance of costs accounting and product costing in the construction business 11 1.1.4.1 The role of costs accounting and product costing in the construction business 11 1.1.4.2 Significance of costs accounting and product costing in the construction business 12 1.2 Costs accounting and classification of costs in the construction business 14 1.2.1 Costs accounting 14 1.2.2 Classification of costs accounting 14 1.3 Costs of production and classification costs of production in construction business 16 1.3.1 Costs of production 16 1.3.2 Classification costs of production 16 1.4 The relationship between costs accounting and product costing in the construction business 17 1.5 Organizing accounting for costs accounting 18 1.5.1 Methods of accounting for costs accounting 18 1.5.2 Organizing accounting for costs accounting 19 1.6  Organization of accountants calculate product costs 20 1.6.1 Product cost calculation period 20 1.6.2 The method of calculating the cost of products 21 CHAPTER 2:  CURRENT SITUATION OF COST ACCOUNTING AND PRODUCT COSTING IN BAC MIEN TRUNG CONSULTANCY INVESTMENT CONSTRUCTION AND TRADING JOINT STOCK COMPANY 23 2.1 Overview about Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company 23 2.1.1. History and development of the Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company 23 2.1.2. Business field and products 24 2.1.3. Features of the organizational structure business activities in the company 24 2.1.4. Accounting system 26 2.1.4.1 Structure of Accounting Department 26 2.1.4.2 Accounting form and regime apply 27 2.1.4.3 System of accounting books 27 2.1.4.4 System of accounting vouchers used 30 2.1.4.5 System of Financial Statement 30 2.2.2 Accounting of costs accounting 32 2.2.2.1 Accounting cost direct materials 32 2.2.2.3 Executing machine using cost 46 2.2.2.4 Accounting for factory overhead costs 48 2.2.3  Assessment unfinished products in Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company (ACC 154) 51 2.2.4 Accounting product costing in Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company 55 3.1. For organizing accounting 57 3.2. For accounting vouchers 58 3.3. For accounting forms 58 3.4. General conclusion about cost accounting and costs of product in Bac Mien Trung Consultancy Investment Construction and Trading Joint Stock Company 58 PART 3: CONCLUSION 60 APPENDIX 61 PART 1: INTRODUCTION

  1. Rationale of the study

When starting a business, one of the most important aspects to think about is the accounting process and how you choose to account all of your financial information. The purpose of accounting for a business is to have a record of the receipts and expenditures of it is daily activities. Also, accounting makes itself available for the business owners to assess and analyze the business’s performance. This will help the owner to decide what improvements they need to make, or what practices to keep doing in order to keep the company at it is successful place.

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