Tóm tắt Luận án Improving cost management accounting in Vietnamese paper manufacturing enterprises

Nội dung tài liệu: Tóm tắt Luận án Improving cost management accounting in Vietnamese paper manufacturing enterprises

1. 1 INTRODUCTION 1. The urgency of the research topic Cost accounting in manufacturing enterprises in Vietnam today only focuses mainly on financial accounting information for the preparation of financial statements. Providing cost accounting information for making decisions or setting up business and production plans is still a problem that has not been paid attention and invested properly. Therefore, the study of the impact of random factors on the application of cost management accounting in manufacturing enterprises to have appropriate solutions to help the cost management accounting system in manufacturing enterprises improved becomes an urgent requirement and task in the current period. Stemming from that theory and practice, the author chose to study the topic "Improving cost management accounting in Vietnamese paper manufacturing enterprises" to meet the information needs of managers in The increasingly tough competition environment as well as enhancing the adaptability of enterprises to the impact of the Industrial Revolution 4.0 are taking place extensively on a global scale. 2. Objectives, objects and scope of researches The research objective of the thesis is to research and find solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises to meet the information needs for managers in an increasingly tough competition environment as well as enhancing the adaptability of businesses to the impact of Industrial Revolution 4.0 taking place on a global scale. The subject of research is cost management accounting in the theoretical, practical aspects and factors affecting the level of cost management accounting application in Vietnamese paper manufacturing enterprises. Research scope About content: - The thesis only focuses on studying cost management accounting towards costs of production and business of paper products without mentioning financial costs and other related expenses (Because of the very wide scope).
2. 2 - The thesis only researches cost management accounting towards costs of production and business of enterprises that have the function of producing all kinds of finished paper and focuses on studying cost management accounting towards costs of production and business of the process of producing finished paper from the stage of putting the pulp into the production line until producing of all kinds of finished paper at Vietnamese paper factories. About space: - The thesis focuses on studying Vietnamese paper manufacturing enterprises, not studying foreign-invested paper enterprises. The dissertation only studies Vietnamese paper manufacturing enterprises with a capacity of 10,000 tons / year or more, this comes from the Vietnam Paper Industry Development Plan up to 2025 with the main viewpoint is to develop the paper manufacturing industry in a modern and sustainable way associated with environmental protection tasks. Accordingly, no licensing and gradual removal of outdated paper factories causing existing environmental pollution with a scale of less than 10,000 tons / year. About time: The author surveyed, studied the data on cost management accounting at Vietnamese paper manufacturing enterprises in the period of 2015-2018. 3. Research methods and some fundamental theories for the thesis's research 3.1. Research Methods On the basis of the methodology of dialectical materialism, historical materialism, the thesis has been used in combination with basic methods of economic science such as methods of comparison, statistics, division, sampling, analysis, interpretation, inductive ... to study theoretical and practical issues; belonging with flexible use of qualitative research methods combined with quantitative research methods. 3.2. Some theoretical foundations for the study of the thesis In previous studies, many theories have been used by authors to study the factors affecting the application of management accounting and cost management accounting in enterprises, such as Contingency theory, Diffusion of innovations,
3. 3 Decision usefulness theory, the theory of stakeholders, theory of representatives ... According to the objectives and object of the study, the author chooses to use three theories considered as the theoretical framework for the study of the thesis, those are Contingency theory, Diffusion of innovations and Decision usefulness theory. 4. Contributions of the thesis About theoretical aspect: The thesis has systematized and analyzed basic theoretical issues of cost management accounting in manufacturing enterprises. In practice: The thesis has examined the demand for cost management accounting information of managers, the reality of cost management accounting contents in Vietnamese paper manufacturing enterprises,, the status of applying technical facilities to process and provide cost management accounting information in paper manufacturing enterprises. Thereby, an objective assessment of the advantages as well as the limited aspects of cost management accounting was given as a basis for the orientation of solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises. By qualitative research methods combined with quantitative research methods, the thesis has analyzed and evaluated the factors affecting the level of cost management accounting in Vietnamese paper manufacturing enterprises; At the same time, set out the basic principles and requirements to improve cost management accounting in Vietnamese paper manufacturing enterprises as a basis for orienting solutions to improve and propose conditions to implement cost management accounting in Vietnamese paper processing enterprises. The thesis has proposed solutions and conditions to implement solutions to improve cost management accounting in Vietnamese manufacturing enterprises, in accordance with the operational characteristics of enterprises and meet the needs of cost management accounting information of administrators in the context of the Industrial Revolution 4.0. 5. Structure of the thesis
4. 4 In addition to the introduction, conclusion, list of abbreviations, lists of tables, diagrams, lists of references and appendices, the thesis is structured in 3 chapters: Chapter 1: Basic theory of cost management accounting in manufacturing enterprises. Chapter 2: Current situation of cost management accounting in Vietnamese paper manufacturing enterprises. Chapter 3: Solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises. CHAPTER 1. BASIC THEORY OF COST MANAGEMENT ACCOUNTING IN MANUFACTURING ENTERPRISES 1.1. The nature and role of cost management accounting in manufacturing enterprises 1.1.1. Nature of cost management accounting in manufacturing enterprises Cost management accounting is the cost accounting department in cost management accounting system of enterprises, collecting, processing, measuring, analyzing and providing cost information to serve the implementation of administrator functions such as planning, implementation organization, assessment and decision making. 1.1.2. The role of cost management accounting in manufacturing enterprises Cost management accounting plays an important role in corporate governance and administration, expressed in the following basic points: - Cost management accounting is not only the main source to provide necessary information for managers to make business decisions at all stages of planning, estimation, implementation organization, inspection and evaluation but also a tool to help managers monitor and supervise the operation of economic and financial operations and business of enterprises.
5. 5 - Cost management accounting will advise managers in the process of processing, analyzing information, selecting the most suitable business plan and decision making. In addition, it also collects and analyzes information for planning, production prediction and predicting business results, ... 1.2. Content of cost management accounting in manufacturing enterprises With purpose of the information to be provided to the administrator in a systematic, clear and logical manner, the cost management accounting content should be established according to the process of recording, processing and providing cost management accounting information. According to this view, the author determines cost management accounting content in manufacturing enterprises including: (1) Cost identification, (2) Setting norms and cost estimation, (3) Method of determining costs , (4) Cost analysis and (5) Cost accounting report. 1.3. Technical facilities for processing and providing cost management accounting information in manufacturing enterprises Cost management accounting information of enterprises can be formed by manual technology or information technology software in the field of corporate governance in general and financial and accounting in particular. However, in the context of the Industrial Revolution 4.0. is strongly affecting all areas of economic, cultural and social life, the application of IT technology is necessary because it affects the time, quality and efficiency of information provided by cost management accounting. Software to process and provide cost management accounting information at enterprises can be (1) traditional single accounting software; (2) Integrated accounting software in enterprise resource planning software (ERP) system; (3) Method of processing and providing cost management accounting information in the context of Industrial Revolution 4.0 (Application of artificial intelligence, Big Data Technology, Blockchain, Cloud Computing Application). 1.4. Factors affecting the application of cost management accounting in manufacturing enterprises
6. 6 Through an overview of the research works on factors affecting the management accounting and cost management accounting application in enterprises, it is possible to withdraw some basic factors that have been discovered and tested by former researchers, including: Size of enterprises, characteristics of management and organizational structure, level of information technology, managers' views on management accounting, qualifications of managers and qualifications accountant. 1.5. Experience in cost management accounting in some countries around the world and lessons for Vietnamese businesses The market economy appears in developed countries for a long time, leading to strong development both in scope and operation scale of enterprises, so that management accounting in general or cost management accounting in particular in France, America, Japan, Australia, ... which have a long history researches in both theory and practice. Based on the above-mentioned experience of cost management accounting in some countries in the world, some lessons can be applied from these countries in the following aspects: (1) About cost identification, (2) About construction norms and cost estimation, (3) Regarding the method of cost determination, (4) Regarding cost analysis and (5) Cost management accounting report. CONCLUSION OF CHAPTER 1 In chapter 1 of the thesis, the author presents the theoretical basis of cost management accounting in manufacturing enterprises on the following issues: - Clarify the concept, nature and role of cost management accounting in manufacturing enterprises; - Systematize and analyze the content of cost management accounting in manufacturing enterprises in 5 aspects: Identify costs; build norms and cost estimates; method of determining costs; cost analysis and cost management accounting report; - Systematizing technical facilities to process and provide cost management accounting in manufacturing enterprises;
7. 7 - Study the factors affecting the application of cost management accounting in manufacturing enterprises; - Studying experience of cost management accounting in manufacturing enterprises in some countries in the world, thereby withdrawing lessons for Vietnamese enterprises. The contents of the study in chapter 1 are premise in theory so that the author can conduct research and assess the current status of cost management accounting in Vietnamese paper manufacturing enterprises (chapter 2), thereby giving a complete solution to improve in chapter 3. CHAPTER 2. CURRENT SITUATION OF COST MANAGEMENT ACCOUNTING IN VIETNAMESE PAPER MANUFACTURING ENTERPRISES 2.1. Overview of Vietnamese paper manufacturing enterprises 2.1.1. The process of formation and development of Vietnamese paper manufacturing industry Paper production is one of the jobs that were formed very early in Vietnam, around the year 284. From this period to the beginning of the 20th century, paper was made by manual methods to serve the recording and making folk paintings, votives, ... Throughout the history of the nation, Vietnamese paper production has been constantly developing to serve the needs of production and domestic consumption. On November 18th, 2014, the Minister of Industry and Trade signed Decision No. 10508 / QĐ-BCT approving the "Planning for development of Vietnamese paper industry to 2020, taking into account 2025" with the viewpoint of developing paper production industry towards sustainability associated with environmental protection tasks; apply advanced technology to improve product quality, reduce materials consumption, energy, improve competitiveness of businesses and products, focus on building a number of national brands with paper products and pulp to compete effectively in the process of economic integration;
8. 8 mobilize all resources from all economic sectors in any form to boost production to meet the increasing and diverse needs of society. 2.1.2. Characteristics of Vietnamese paper manufacturing industry Characteristics of the Vietnamese paper manufacturing industry is that there are many paper manufacturing enterprises but most of them have small scale capacity (less than 10,000 tons / year). Enterprises with a capacity of less than 10,000 tons / year account for a large number but the total capacity only accounts for 16.3% of the whole industry. Enterprises with this capacity range mostly belong to packaging paper and votive paper products. Enterprises with a capacity of 10,000 tons / year or more account for a small amount but the total capacity accounts for 83.7% of the whole industry. Enterprises with large capacity not only bring benefits in socio-economic development but also ensure environmental benefits. 2.1.3. Management organization characteristics in Vietnamese paper manufacturing enterprises Through the survey results on the organizational structure of management in paper processing enterprises, it is shown that enterprises are organized under the form of a joint stock company or a limited liability company in the form of online - function. 2.1.4. Technological process and production organization characteristics affect cost management accounting in Vietnamese paper manufacturing enterprises Depending on the characteristics and scale of operations, the production of finished paper at enterprises can be carried out according to one of the following technological processes: The process of producing finished paper products is closed with many stages from the stage of growing material tree areas (wood, bamboo ...); the process of producing finished paper from the stage of using used paper; the process of producing finished paper only performs one stage of production from pulp - the main raw material that is purchased outside and put into the production line to produce finished paper. Regardless of which production process the company applies, the production of finished paper is through the
9. 9 process of putting pulp - the main raw material into the production line until creating the finished paper of all kinds because this is the obligatory general process of paper production technology. The main production technology process of finished paper is a complex process, continuous processing is done on a closed chain, conducted through 3 stages: The pulp cleaning stage, the stage of making paper and the completion stage. 2.1.5. Characteristics of accounting organization in Vietnamese paper manufacturing enterprises Through synthesizing survey results in manufacturing enterprises, it is found that 98% of enterprises organize accounting in concentrated form and 2% of enterprises in the form of half-centralized and half-dispersed. Survey results show that 100% of enterprises have not organized cost management accounting division separately, accountants still concurrently hold both financial and management accounting, 100% of enterprises responded to survey forms organise cost management accounting division in the enterprises' accounting apparatus. 2.2. Current status of cost management accounting in Vietnamese paper manufacturing enterprises 2.2.1. Current situation of demand for cost management accounting information of Vietnamese paper production managers Through the results of summarizing the demand for cost management accounting information of managers in Vietnamese paper manufacturing enterprises, the demand for cost management accounting information of managers is relatively high, in which the highest demand is set in cost analysis information, followed by information from cost management accounting reports. However, the administrator's need for some cost management accounting information is limited, the lowest is information in terms of cost recognition. 2.2.2. Status of cost identification According to the research results in Vietnamese paper processing enterprises, at present 100% of paper manufacturing companies, regardless of capacity scale,
10. 10 identify the production and business costs according to the following criteria: According to the nature and initial economic content of cost (according to cost factor) and by function of operation. In addition to the above two ways of identifying costs, Vietnamese paper manufacturers have not yet implemented cost recognition according to other criteria. Ways of identifying costs to serve information needs for corporate governance such as cost identification according to the behavior of costs, according to the ability of the administrator to control or identify the cost to serve to make business plan choosing decisions has not been interested in paper businesses. 2.2.3. Current situation of norm construction and cost estimation 2.2.3.1. About building cost norms The survey results in paper processing enterprises show that 100% of enterprises with medium capacity and large capacity have set cost norms for all business production cost items. At enterprises with small capacity, although the general results of surveys show that 100% these enterprises have set cost norms, however, the construction of cost norms in these enterprises has not been completed. 2.2.3.2. About cost estimation According to the survey results, at present 100% of paper enterprises with medium capacity and large capacity have estimated cost for all business production cost items. In paper manufacturing enterprises with small capacity, survey results show that 100% of these enterprises have not actively planned production. Besides, these enterprises have not yet set norms for basic expense items, so the estimation of production and business costs has not yet been implemented. 2.2.4. Status of cost determining methods The survey results show that 100% of surveyed paper processing enterprises, regardless of capacity scale, applies cost determining which is the actual cost method and production cost accounting to calculate the cost of products according to production process. Object of collecting production cost is the production place