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Analysis of cost-volume-profit relationship at Hau Giang Pharmaceutical Joint Stock Company and factors affecting the analysis of this tool - 1


TAY DO UNIVERSITY

FACULTY OF ACCOUNTING - FINANCE - BANKING

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UNIVERSITY GRADUATION THESIS MASTERING ACCOUNTING

Analysis of cost-volume-profit relationship at Hau Giang Pharmaceutical Joint Stock Company and factors affecting the analysis of this tool - 1


ANALYSIS OF COST – VOLUME – PROFIT RELATIONSHIP AT HAU GIANG PHARMACEUTICAL JOINT STOCK COMPANY AND FACTORS AFFECTING THE ANALYSIS OF THIS TOOL


Instructor: Students perform:

MSc. THAI THI BICH TRAN TRAC THANH XUAN Student ID: 13D340301162 Class: University of Economics 8B


Can Tho, 2017


THANK YOU

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During my 4 years of university, studying at Tay Do University was a great honor for me. The teachers imparted knowledge from basic to advanced in each subject so that I could apply it to this graduation paper and create a solid foundation for my future.

First of all, I would like to express my sincere thanks to the Board of Directors of Tay Do University as well as the teachers of the Faculty of Accounting - Finance - Banking. And especially, I would like to express my sincere thanks to Ms. Thai Thi Bich Tran, who has wholeheartedly guided and taught me throughout the process of writing my thesis. She always cares, helps and enthusiastically guides all students.

My thesis would have been difficult to complete without the enthusiastic help of the Board of Directors of Hau Giang Pharmaceutical Joint Stock Company, especially the brothers and sisters in the company's Accounting Department, who always enthusiastically helped me in the process of supporting documents as well as always creating favorable conditions to help me complete my thesis during my internship at the company.

In the process of researching and writing the paper, due to limited knowledge, the paper is inevitably flawed. I sincerely hope to receive sympathy as well as guidance and contributions from teachers and internship agencies so that my topic can be more complete.

Thank you very much!

Can Tho, May 4, 2017

Student practice


Trac Thanh Xuan

COMMITMENT



I hereby declare that: The thesis "Analysis of cost - volume - profit relationship at Hau Giang Pharmaceutical Joint Stock Company and factors affecting the analysis of this tool" is a research process conducted by myself, the data collected and research results in the thesis are honest and have never been published.

I take responsibility for my thesis.

Can Tho, May 4, 2017

Student practice


Trac Thanh Xuan

SUMMARY



The topic "Analysis of the relationship between cost - volume - profit at Hau Giang Pharmaceutical Joint Stock Company and factors affecting the analysis of this tool " is carried out with the aim of studying the analysis of cost types according to behavior to establish a cost-based income statement, analyze the break-even point and business leverage for 3 products: Nattoenzym, Hapacol 650 and Apitim 5mg to apply to the selection of business plans for these 3 products to help choose the appropriate business plan to increase product consumption, while increasing revenue and profit for the company. From there, propose solutions and recommendations to complete the analysis of the relationship between cost - volume - profit at Hau Giang Pharmaceutical Joint Stock Company.

In addition, the topic explores some factors affecting the analysis of the cost-volume-profit relationship. Although the analysis of this tool brings companies maximized profits and is not a strange tool, not all companies apply the analysis. The research model is based on 6 influencing factors: Understanding of management accounting of business owners/managers (X1), Intervention of state agencies in accounting work (X2), Qualification of accounting staff (X3), Enterprise size (X4), Classification of costs for CVP analysis (X5) and High inventory problem (X6). The research is conducted through 2 steps: preliminary research and official research to develop a questionnaire to interview and survey 51 respondents who are accountants, chief accountants, owners/managers at companies. The sample is taken by non-probability, convenience method. After collecting and processing data using SPSS 20 software, we used descriptive statistics to know the current status of factor evaluation, we found that the factor of understanding of management accounting of business owners/managers was rated highest at 3.94 points. In addition, when analyzing the correlation of 6 factors, all met the standard because sig < 0.05. Next, putting the variables into multivariate regression analysis, we found that there were 5 factors affecting the dependent variable: Understanding of management accounting of business owners/managers (X1); Qualification of accounting staff (X3); Business size (X4); Classification of costs for CVP analysis (X5); High inventory problem (X6), in which the factor of understanding of management accounting of business owners/managers had the strongest influence of 0.335 on CVP analysis.

INTERNSHIP ORGANIZATION COMMENTS

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Can Tho, May 4, 2017

COMPANY

INSTRUCTOR'S COMMENTS

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Can Tho, May 4, 2017

INSTRUCTOR

(Signature, full name)

INDEX

THANK YOU i

COMMITMENT ii

SUMMARY iii

INTERNSHIP ORGANIZATION COMMENTS iv

INSTRUCTOR COMMENTS v

TABLE OF CONTENTS vi

LIST OF CHEMICAL TABLES

LIST OF FIGURES xiv

LIST OF ABBREVIATIONS xv

CHAPTER 1: INTRODUCTION 1

1.1 Necessity of the topic: 1

1.2 Research objective 2

1.2.1 General objective 2

1.2.2 Specific objectives 2

1.3 Research methods: 3

1.3.1 Data collection method: 3

1.3.2 Data processing method: 3

1.4 Scope of research: 4

1.4.1 Content limitations 4

1.4.2 Object limitation: 4

1.4.3 Space limitations 5

1.4.4 Time Limit 5

1.5 Research content layout: 5

CHAPTER 2: THEORETICAL BASIS 6

2.1 Some general issues about costs and cost classification 6

2.1.1 Cost concept 6

2.1.2 Cost classification 6

2.1.2.1 Cost classification by operational function: 6

2.1.2.2 Cost classification by production and business period 8

2.1.2.3 Cost classification in control and decision making: 8

2.1.2.4 Cost classification according to cost behavior: 10

2.1.2.5 Method of determining mixed costs: 14

2.2 Contribution income statement 17

2.2.1 Concept and meaning 17

2.2.2 Basis of establishment: 17

2.2.3 How to prepare a contribution income statement: 18

2.2.3.1 Contribution margin: 18

2.2.3.2 Contribution margin ratio: 19

2.2.3.3 Business leverage 20

2.2.3.4 Break-even point analysis: 20

2.2.4 Application of income statement in form of guarantee fee to choose business plan 25

2.3 Factors affecting the application of income statements in enterprises 28

2.3.1 Literature review of influencing factors 28

2.3.2 Research model: 33

2.3.3 Scales and tools used in SPSS 34

2.3.3.1 Likert scale: 34

2.3.3.2 Descriptive statistics tools 35

2.3.3.3 Testing the reliability of the Cronbach alpha scale 35

2.3.3.4 Correlation analysis 36

2.3.3.5 Linear regression analysis 37

CHAPTER 3: CURRENT STATUS OF ANALYSIS OF COST – VOLUME – PROFIT RELATIONSHIP AT HAU GIANG PHARMACEUTICAL JOINT STOCK COMPANY AND RESULTS OF RESEARCH MODEL 38

3.1 General introduction of Hau Giang Pharmaceutical Joint Stock Company 38

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