This is one of important research directions of management accounting (MA) in many decades because it directly affects cost accounting (CA) and responsibility accounting (RA); it serves as the basis to measure efficiency and is also used for many purposes such as: planning, allocating resources, co-coordinating operations, motivating and encouraging employees . (Birnberg et al, 2006). | Summary of Doctoral thesis in Economics: Cost management accounting in construction ceramic companies in Thai Binh province
