Discussion on organizations to acquire information of production costs in the roadway construction enterprises in central region of Vietnam

摘要

Acquisition of accounting information on production cost is the beginning of the entire process of theproduction cost accounting, which is crucial for the integrity and objectivity of accounting data and accountingreports of the production costs, it is also a basis for checking and controlling financial and economic activities ofthe company. To accomplish this, the first task of acquiring information on production costs is to set up the relevantaccounting information system. Content of the article refers to the organization of acquiring accountinginformation on production costs, which includes direct labor cost, materials cost, construction equipment costand general production cost at the Roadway Construction Enterprises in Central Region. This process shows thatthe compilation and circulation of accounting vouchers plays an important role because it can take step by stepby competent person as well as a cross-control in the process of implementing professional services.