acknowledgement

Introduction

Chapter I: General theories of aggrgating production costs and evaluating unit cost in construction companies .

1. Production costs and classification

1.1. Definition

1.2. Classification

1.2.1. Classification of production costs on the basis of economic content and nature of costs .

1.2.2. Classification of production costs on the basis of purpose and utility of costs .

1.2.3. Classification of production costs on the basis of method fo aggregating production costs .

2. Unit cost of construction product and classification

2.1. Definition

2.2. Classification

2.2.1. Cost price of construction work

2.2.2. Planned unit cost

2.2.3. Assessed unit cost

2.2.4. Actual unit cost

3. The relationship between production costs and unit cost

4. The objects and method of aggregating production costs

4.1. The objects of aggregating production costs in accounting

4.2. Aggregating production costs method

4.2.1. Aggregating and allocating direct raw materials costs

4.2.2. Aggregating and allocating direct labour costs

4.2.3. Aggregating and allocating factory overhead costs

4.2.4. Aggregating and allocating equipment costs

4.2.5. Aggregating production costs accounting

5. Estimation of work in progress

5.1. In case that handing over when construction is whole finished

5.2. In case that handing over as each finished stage

5.3. In case that handing over as periodical finished product of each work or each structural part

6. The objects and method of evaluating unit cost

6.1. The objects of evaluating unit cost

6.2. Evaluating unit cost period in capital construction

6.3. The method of evaluating unit cost

6.3.1. Evaluating unit cost by simple method

6.3.2. Evaluating unit cost by grand total costs

6.3.3. Estimating unit cost in comformity with customer’s order

6.3.4. Evaluating unit cost by assessment method

6.3.5. Evaluating unit cost by coefficient and percentage method

Chapter II: Accounting practices on aggregating production costs and evaluating unit cost in Huong Giang company

1. Production and business management organization

1.1. Foundation history of Huong Giang company

1.2. Production and management organization

1.2.1. Feature of technology production process

1.2.2. Production and business mechanism organization

1.3. Accounting machanism organization

1.4. Accounting policy applied in company

1.4.1. Accounting work

1.4.2. The accounting book system

2. Aggregating production costs and evaluating unit cost in Huong Giang company

2.1. The objects and method of aggregating production costs

2.2. The objects of evaluating unit cost

2.3. Classification and management of production costs

2.4. Aggregating production costs in Huong Giang company

2.4.1. Accounting system used in the company

2.4.2. Aggregating production costs

2.4.2.1. Aggregating direct raw materials costs

2.4.2.2. Aggregating direct labour costs

2.4.2.3. Aggregating equipment costs

2.4.2.4. Aggregating factory overhead costs

2.4.3. Aggregating the whole production costs

2.5. Estimating of work in progress

2.6. Evaluating unit cost in Huong Giang company

Chapter III: Solutions to enhance performance of accounting division of the company in production costs aggregating and unit cost evaluating

1. Comments of aggregating production costs and evaluating unit cost accounting at Huong Giang company

1.1. Good aspects of carrying out production costs aggregation and unit cost evaluation at Huong Giang company

1.2. Several weaknesses of Huong Giang company

2. Solutions to enhance performance of accounting division of the company in production costs aggregating and unit cost evaluating

2.1. Raw materials accounting

2.2. Equipment costs

2.3. Method of estimation of finished product

2.4. Accounts system

2.5. The method of allocating factory overhead costs

2.6. Recording damage costs of production process

2.7. Payable expenses for labour costs on day’s leave accounting

3. The conditions to develop effectively these solutions

3.1. Reorganization accounting works from general accounting to detailed accounting

3.2. Apply computers in facilitating accounting work

3.3. Perfect the responsibility and quality of accountants

Conclusion

Supplements