<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01952nam a22002177a 4500</leader>
  <controlfield tag="001">NCT_142244</controlfield>
  <controlfield tag="008">180609b        xxu||||| |||| 00| 0 vie d</controlfield>
  <datafield tag="999" ind1=" " ind2=" ">
   <subfield code="c">7324</subfield>
   <subfield code="d">7324</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="c">89000</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="4">
   <subfield code="2">23rd ed.</subfield>
   <subfield code="a">657.42</subfield>
   <subfield code="b">Ph561</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
   <subfield code="a">Nguyễn Thị Minh Phương</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Kế toán chi phí theo hoạt động trong doanh nghiệp kinh doanh dịch vụ khách sạn:</subfield>
   <subfield code="b">Sách tham khảo</subfield>
   <subfield code="c">Nguyễn Thị Minh Phương</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">H.</subfield>
   <subfield code="b">Tài chính</subfield>
   <subfield code="c">2017</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">201 tr.</subfield>
   <subfield code="b">Minh họa</subfield>
   <subfield code="c">21cm</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">ĐTTS ghi: Trường Đại học Kinh tế Quốc dân viện kế toán - kiểm toán</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
   <subfield code="a">Cuốn sách kế toán chi phí theo hoạt động trong doanh nghiệp kinh doanh dịch vụ khách sạn nhằm giúp người đọc có cái nhìn khái quát về phương pháp ABC như khái niệm, bản chất, ý nghĩa, công dụng của phương pháp ABC. Phương pháp ABC cho phép thay thế các phương pháp kế toán truyền thống, khắc phục được những nhược điểm của phương pháp truyền thống, giúp việc xác định chi phí được chính xác hơn, hướng đến quản lý theo hoạt động, phân tích cải thiện quá trình kinh doanh, phân tích khách hàng và sản phẩm trong mối quan hệ với cơ cấu lợi nhuận, kiểm soát và tiết kiệm chi phí.</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
   <subfield code="a">Kế toán</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
   <subfield code="2">ddc</subfield>
   <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
   <subfield code="0">0</subfield>
   <subfield code="1">0</subfield>
   <subfield code="2">ddc</subfield>
   <subfield code="4">0</subfield>
   <subfield code="6">657_420000000000000_PH561</subfield>
   <subfield code="7">0</subfield>
   <subfield code="9">26361</subfield>
   <subfield code="a">000001</subfield>
   <subfield code="b">000001</subfield>
   <subfield code="d">2022-10-25</subfield>
   <subfield code="o">657.42 Ph561</subfield>
   <subfield code="p">MD.20818</subfield>
   <subfield code="r">2022-10-25</subfield>
   <subfield code="v">89000.00</subfield>
   <subfield code="w">2022-10-25</subfield>
   <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
   <subfield code="0">0</subfield>
   <subfield code="1">0</subfield>
   <subfield code="2">ddc</subfield>
   <subfield code="4">0</subfield>
   <subfield code="6">657_420000000000000_PH561</subfield>
   <subfield code="7">0</subfield>
   <subfield code="9">26362</subfield>
   <subfield code="a">000001</subfield>
   <subfield code="b">000001</subfield>
   <subfield code="d">2022-10-25</subfield>
   <subfield code="o">657.42 Ph561</subfield>
   <subfield code="p">MD.20819</subfield>
   <subfield code="r">2022-10-25</subfield>
   <subfield code="v">89000.00</subfield>
   <subfield code="w">2022-10-25</subfield>
   <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Thư viện Trường Đại học Nam Cần Thơ</subfield>
  </datafield>
 </record>
</collection>
