INTRODUCTION
1. The general introduction of the topic
Enterprises operating in the market mechanism are strongly competing
to survive and stand out on the market. Especially, at this time, the economy
is facing ma ny difficulties and challenges; in order to survive and develop,
enterprises need to have a flexible production and business method; proper
and timely management; reasonable use of human resources.
To do this, businesses have to determine their right investment,
production scale, needs and their ability in terms of production and business
conditions which help them make the right decision. Therefore, the
organization and management of accounting records serving the needs of
capturing, collecting and processing information to evaluate business results
are an indispensable requirement. They show size and business method as
well as the ability to grow or regress of an enterprise, and helps make right
decisions in the future.
Facing that situation, Asia Business Consulting Co., Ltd. understands
that, besides finding out measures to improve production and business
efficiency, the organization and management of accounting are also a n
essential requirement. Especially, information on expenses, revenue, income
and business results plays an important role in accounting information. This
information is always concerned by businesses and investors. More t han ever,
perfecting accounting for expenses, revenue, income and determining
business results will contribute to increasing competitiveness, improving the
quality of business decisions, and increasing the transparency of financial
information.