The Cost-Based Pricing at Traphaco Joint Stock Company in Vietnam

Abstract

This study presents some basic theories on cost-based product pricing methods in manufacturing enterprises. The study also analyzed and clarified the current situation of cost-based product pricing accounting at Traphaco Joint Stock Company in Vietnam, thereby evaluating the achieved results and pointing out some limitations of the current situation of product pricing at this company. From there, provide solutions to improve product pricing accounting on the basis of cost at Traphaco Joint Stock Company.