THE IMPLEMENTATION AND ADOPTING OF ACTIVITY BASED COSTING IN MANUFACTURING VIETNAMESE COMPANIES A CASE STUDY OF SAMSUNG VINA CORPORATION BY TO THI THUY HA Graduation Project Submitted to the Department of Business Studies, HELP University College, in Partial Fulfillment of the Requirements for the Degree of Bachelor of Business (Accounting) Hons APRIL 2011 ii Declaration of originality and word count I hereby declare that the graduation project is based on my original work except for quotations and citations which have been duly acknowledged. I also declare that it has not been previously or concurrently submitted for any other course/degree at HELP University College or other institutions. The word count is 10,346 words. iii Acknowledgement I would like to express gratitude towards Dr. Pham Duc Hieu and Dr. Le Van Lien and to Ms Suemathi for their support and guidance. I would also like to some my friends for their financial support for this project.