Organization of Cost Management Accounting in Non-Public Universities - Experience of Some Developed Countries and Lessons for Vietnam

Non-public higher education in Vietnam has been established for more than 20 years but still faces many difficulties, cost management accounting organizations have not been given due attention, and have not exploited and used accounting information effectively. Cost management accounting in enrollment and training decisions with the goal of meeting society's needs for training quality. Starting from the role of cost management accounting organizations, non-public universities in Vietnam must build for themselves a cost management accounting system suitable to the characteristics of each school and region. Therefore, in this article, the author has mentioned a number of related issues such as: Cost management accounting, cost management accounting organization, current status of cost management accounting organization in non-public universities in Vietnam, introducing a few lessons learned in cost management accounting organization at non-public universities in some developed countries in the world such as the US, France, and China. National; thereby providing a number of implications for administrators to ensure high quality and efficiency for the organization of cost management accounting in non-public universities in Vietnam, thereby helping the Non-public universities change for the better to develop and integrate, helping the non-public higher education system in Vietnam to develop more and more sustainably.