PERFORMANCE MEASUREMENT AND COSTING SYSTEM IN NEW VIETNAMESE COMPANIES

Abstract

The graduation projects the results of research performance measurement and costing system in new Vietnamese companies. The objectives of the project were to understand impact of performance measurement and costing system in new Vietnamese companies which show the importance of performance measurement and costing system. Benefits of performance measurement and costing system will be required to improve the competitiveness of new enterprises in the 21st century. A performance based costing system was discussed, highlighting its capability to measure performance in such areas as knowledge management and information systems, as well as performance across functions and organizations. The steps for setting up that Performance Based Costing system were described. Finally, a framework describing the relationship among Performance Based Costing system components was presented in the hope that it would provoke more thought on and development of the concept In this thesis, the researcher uses case study of Hungyen Garment Join stock Company because this Branch may be given more accurate information and able to take the right actions.