| ABSTRACT | 第5-7页 |
| 中文摘要 | 第8-20页 |
| CHAPTER 1:INTRODUCTION | 第20-36页 |
| 1.1 Background and significance of the research | 第20-21页 |
| 1.2 Literature review | 第21-30页 |
| 1.2.1 The status of single ABC research | 第21-28页 |
| 1.2.2 ABC with other accounting methods integration | 第28-29页 |
| 1.2.3 ABC research and implementation in Vietnam | 第29-30页 |
| 1.3 Research objectives,methodology,main contents,and innovation | 第30-34页 |
| 1.3.1 Research objectives | 第30页 |
| 1.3.2 Research methodology | 第30-31页 |
| 1.3.3 Main contents | 第31-33页 |
| 1.3.4 Research innovation | 第33-34页 |
| 1.4 Summary | 第34-36页 |
| CHAPTER 2:THE BASIC OF ACTIVITY-BASED COSTING THEORY AND THEREASON FOR ITS INTEGRATION WITH OTHER ACCOUNTING METHODS | 第36-53页 |
| 2.1 Activity-Based Costing theory | 第36-44页 |
| 2.1.1 The nature of ABC method | 第36-37页 |
| 2.1.2 The basic principles of ABC | 第37-40页 |
| 2.1.3 Calculating product cost under ABC method | 第40-44页 |
| 2.2 Activity-based management(ABM) | 第44-47页 |
| 2.3 Benefits of ABC and ABM | 第47-50页 |
| 2.4 Implementation issues | 第50页 |
| 2.5 The reason for ABC integration with other accounting methods | 第50-51页 |
| 2.6 Summary | 第51-53页 |
| CHAPTER 3:INTEGRATING ABC WITH OTHERACCOUNTING METHODS | 第53-91页 |
| 3.1 Integrating ABC with Standard Costing | 第53-59页 |
| 3.1.1 Overview standard costing | 第53-55页 |
| 3.1.2 A framework for ABC integrate with standard costing | 第55-57页 |
| 3.1.3 A illustration applies Standard-Activity Based costing | 第57-59页 |
| 3.2 Integrating ABC with target costing(TC) | 第59-68页 |
| 3.2.1 Overview target costing | 第59-62页 |
| 3.2.2 Comparing traditional cost reduction to target costing | 第62-64页 |
| 3.2.3 The framework of ABC and TC integration | 第64-68页 |
| 3.3 Integrating ABC with Economic Value Added | 第68-74页 |
| 3.3.1 Overview Economic Value Added | 第68-69页 |
| 3.3.2 Integration of ABC and EVA~(TM) | 第69-71页 |
| 3.3.3 Application of EVA-ABC model | 第71-74页 |
| 3.4 Activity-Based Budgeting and Activity-Based Management integration | 第74-81页 |
| 3.4.1 The role of budgeting in planning and control | 第74-75页 |
| 3.4.2 Traditional budget and its roles in an organization | 第75-78页 |
| 3.4.3 Activity-based budgeting | 第78-80页 |
| 3.4.4 Activity-based budgeting and Activity-based management integration | 第80-81页 |
| 3.5 Activity-based costing and Balanced Scorecard integration | 第81-89页 |
| 3.5.1 Balanced Scorecard framework | 第82-83页 |
| 3.5.2 The four perspectives were summarized | 第83-87页 |
| 3.5.3 Pitfalls of the BSC | 第87-88页 |
| 3.5.4 Integration of ABC and BSC | 第88-89页 |
| 3.6 Summary | 第89-91页 |
| CHAPTER 4:ADOPTION AND IMPLEMENTATION OF SINGLE ABC METHODAND ITS INTEGRATION IN VIETNAMESE COMPANIES | 第91-132页 |
| 4.1 Overview of accounting reform and the status of management accounting practice in Vietnam | 第91-94页 |
| 4.2 The process of Vietnamese accounting reform | 第94-99页 |
| 4.2.1 Period 1 from 1954 to 1986 | 第94-96页 |
| 4.2.2 Period 2 from 1986 to 1995 | 第96-97页 |
| 4.2.3 Period 3 from 1995 to present | 第97-99页 |
| 4.3 Overview accounting professional associations in Vietnam | 第99-100页 |
| 4.4 Vietnamese company characteristic | 第100-102页 |
| 4.5 The Status of ABC adoption and implementation in Vietnamese companies | 第102-119页 |
| 4.5.1 Research design and Methodology | 第102-103页 |
| 4.5.2 Analyzing data of SMEs | 第103-109页 |
| 4.5.3 Analyzing data of large companies | 第109-117页 |
| 4.5.4 Analyzing the interviews of 25 Vietnamese Small and Medium-sized Enterprises | 第117-119页 |
| 4.6 Applying single ABC model to calculate product cost in Van Chinh Enterprise | 第119-130页 |
| 4.6.1 Traditional Costing Based on Direct Labor-Hours as a Base | 第121-123页 |
| 4.6.2 Activity-Based Costing Based on Activities as a Base | 第123-130页 |
| 4.7 The status of ABC integrating with other accounting methods in Vietnam | 第130页 |
| 4.8 Summary | 第130-132页 |
| CHAPTER 5:SOLUTION SUGGESTION TO DIFFUSE SINGLE ABC AND ITS INTEGRATION IN VIETNAM | 第132-159页 |
| 5.1 Change economic characteristics and business management thinking | 第132-134页 |
| 5.2 More focus on management accounting in Vietnamese accounting system | 第134-135页 |
| 5.3 Innovation in accounting higher education and training | 第135-152页 |
| 5.3.1 The importance role of accountants in Vietnamese organizations | 第137-139页 |
| 5.3.2 The low quality of current accounting human resources | 第139页 |
| 5.3.3 Current accounting education and training in Vietnamese universities are inadequate | 第139-141页 |
| 5.3.4 Research methodology for this survey | 第141-142页 |
| 5.3.5 Data analysis | 第142-148页 |
| 5.3.6 Suggestion solutions for accounting higher education | 第148-152页 |
| 5.4 Promoting accounting research, especially in management accounting | 第152-155页 |
| 5.5 Enhance the role of professional associations | 第155-156页 |
| 5.6 Training and developing accounting human resources | 第156-157页 |
| 5.7 Summary | 第157-159页 |
| CHAPTER 6:CONCLUSIONS, LIMITATIONS AND FUTURE RESEARCH | 第159-166页 |
| 6.1 Research Methodology | 第159页 |
| 6.2 Overview of the survey questionnaire | 第159-160页 |
| 6.3 Conclusion about the propositions | 第160-163页 |
| 6.3.1 Research Models | 第160页 |
| 6.3.2 An Overview of ABC implementation in Vietnam | 第160页 |
| 6.3.3 Reasons for adopting ABC | 第160-161页 |
| 6.3.4 Reasons for non-adoption of ABC | 第161页 |
| 6.3.5 Applying single ABC method to calculate product cost | 第161-163页 |
| 6.4 Contributions | 第163页 |
| 6.5 Diffusing this research in Vietnam | 第163-164页 |
| 6.6 Limitations and suggestions for future research | 第164-165页 |
| 6.6.1 Survey sample | 第164页 |
| 6.6.2 Response rate | 第164页 |
| 6.6.3 Model testing | 第164-165页 |
| 6.7 Summary | 第165-166页 |
| REFERENCES | 第166-176页 |
| ACKNOWLEDGEMENT | 第176-177页 |
| APPENDIX A:LIST OF PUBLICATIONS AND SUBMISSION | 第177-179页 |
| APPENDIX B:SURVEY QUESTIONNAIRES (IN VIETNAMESE) | 第179-200页 |
| APPENDIX C:SURVEY QUESTIONNAIRES (TRANSLATE INTO ENGLISH)..181 | 第200-209页 |
