Ấn phẩm:
Material loss control in Vietnam's cement enterprises: a responsibility accounting approach
Nhan đề song song
Tác giả
Nguyen Thuy Linh
Người hướng dẫn
Tác giả khác
Năm xuất bản
2026
Nhà xuất bản
Học viện Tài chính
Tóm tắt
In Vietnam, cement production is among the most material-intensive manufacturing activities, operating under narrow cost margins and increasing pressure for operational efficiency. Material loss arising throughout the production process represents a significant but often under-recognized source of avoidable cost. From a responsibility accounting perspective, this study examines how material loss can be systematically identified, measured, and controlled through clearly defined responsibility centers in cement enterprises. Using an integrated qualitative-quantitative approach, the study develops a responsibility-based analytical framework and illustrates its application through an illustrative case study based on internal material consumption data from a Vietnamese cement enterprise. Material loss is measured by comparing standard material consumption norms with actual consumption across major production responsibility centers, and loss variances are analyzed in both physical and monetary terms. The findings indicate that incorporating material loss indicators such as loss rates and loss costs per unit of output into responsibility accounting reports improves cost transparency, strengthens managerial accountability, and enhances internal cost control effectiveness. By transforming material loss from an aggregated residual cost into a responsibility-based performance indicator, the study demonstrates the practical usefulness of responsibility accounting in material-intensive manufacturing environments. This study contributes to applied management accounting literature by providing industry-specific evidence from Vietnam's cement sector and offering practical insights for managers seeking to improve resource efficiency and responsibility-based cost control.
Mục lục
Địa chỉ truy cập
Số trang
Ngôn ngữ
vie
Trích dẫn
ISBN
ISSN
Định danh khác
Tài liệu chủ
Tài liệu tham khảo
Chủ đề
responsibility accounting , material loss , cost control , cement enterprises , Vietnam
Kiểu tài liệu
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