Cost Management Accounting Organization in Non-public Universities in Hanoi City

Non-public universities operate as service business units, related to the business of training services. To control and manage costs effectively, lower service costs and provide administrators with complete and timely information to make decisions, cost management accounting work must be organized in accordance with the needs of the organization. Characteristics of training service activities. Using qualitative research methods, specifically in-depth interviews and field surveys at 15 non-public universities in Hanoi city to learn about the current state of cost management accounting organizations on the basis of the survey form. The author has studied the organization of cost management accounting in three aspects: (1) organization of the cost management accounting apparatus; (2) organize cost management accounting content; (3) Organizations use cost management accounting information to measure and evaluate performance. On that basis, the author makes a number of recommendations to improve the organization of cost management accounting at non-public universities such as: universities should organize the cost management accounting apparatus according to the model mixed, identify costs according to the relationship between costs and cost objects and identify costs according to the level of activity, determine costs according to the operating process, prepare a report to evaluate financial results each field of activity.