Tóm tắt
Keywords: Cost management accounting practices, Lifecycle costing management, Target costing, Kaizen costing, Standard costing. JEL Classifications: M41 DOI: 10.54404/jts.2022.10.02.04 From an empirical survey, the studyexplores the application of cost management accounting practices in the product lifecycle in Vietnamese mechanical manufacturing enterprises (VMMEs). Research results show that VMMEshave applied Life - cycle costing management at certain extent with the content of combination Target costing and Kaizen costing. In addition, managers' awareness of the role of Life - cycle costing management is an important factor promoting enterprises apply these practices effectively, in accordance with the management requirements of businesses and the development of mechanical industry in the context of international economic integration.
