Capital construction is one of the national economy’s material production branch, that takes an important position in building infrastructure process for our country to come toward socialism. So each business must find out a management method that suits its characters of production and makes the highest economic effectiveness as well.

In market economy, almost the business trade for the profit goals. For management of company, production costs and unit cost are important economical indices because they reflect level quality of production operation. They effect directly to the whole business operation and take the major to enterprise’s existence and development. Therefore, the managers always try to find out the solution to reduce production and unit cost to the minimum. Only by aggregating production cost and evaluating unit cost adequate, exact that help the managers analyze the operation results. Finally, they make suitable decisions on management in order to enhance the production and management mechanism organization.

The thesis includes three main chapters as follows:

Chapter one: General theory of aggregating production cost and evaluating unit cost in construction companies.

Chapter two: Huong Giang company ‘s accounting practices on aggregating production cost and evaluating product of construction unit cost.

Chapter three: Solutions to perfect the quality of operation production cost and unit cost accounting in Huong Giang company.