DISCUSSION ON ORGANIZATIONS TO ACQUIRE INFORMATION OF PRODUCTION COSTS IN THE ROADWAY CONSTRUCTION ENTERPRISES IN CENTRAL REGION OF VIETNAM

Acquisition of accounting information on production cost is the beginning of the entire process of the production cost accounting, which is crucial for the integrity and objectivity of accounting data and accounting reports of the production costs, it is also a basis for checking and controlling financial and economic activities of the company. To accomplish this, the first task of acquiring information on production costs is to set up the rele- vant accounting information system. Content of the article refers to the organization of acquiring accounting information on production costs, which includes direct labor cost, materials cost, construction equipment cost and general production cost at the Roadway Construction Enterprises in Central Region. This process shows that the compilation and circulation of accounting vouchers plays an important role because it can take step by step by competent person as well as a cross-control in the process of implementing professional services