Số No. 05 (36) (36)-2025 Journal of Finance & Accounting Research - Trang 126

Tóm tắt tiếng Việt:

English Summary:

Construction budgeting is mandatory and is currently used by enterprises as the primary tool for cost management; however, it remains insufficient for managing all types of costs. Using a comparative case study method, this research explores how budgeting is utilized in cost management within construction enterprises. The study introduces a four-step annual budgeting process based on the Zero-Based Budgeting (ZBB) approach to enhance cost management in these enterprises.

Từ khóa: budget, management accounting, construction enterprises.

Số lượt đọc: 25 - Số lượt tải về: 19

DOI Code: https://doi.org/10.71374/jfar.v25.i5.25