scholarly journals Factors affect cost management accounting application of manufacturing enterprises – An experimental research in southern Vietnam

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Vu Quoc Thong
Keyword(s):  
Cost Management ◽  
Management Accounting ◽  
Qualitative Approach ◽  
Research Model ◽  
Factors Affecting ◽  
Manufacturing Enterprises ◽  
Southern Vietnam ◽  
It Application ◽  
The Cost ◽  
Enterprise Size

To identify factors affecting cost management accounting application of manufacturing enterprises is a challenge. By qualitative approach, we propose our research model and five hypothesises. During the implementation, we survey 179 manufacturing enterprises in southern Vietnam. Then, the research model is Cronbach Alpha tested, conducted exploratory factor analysis and run gression analysis to explain our proposed hypothesis. The result indicates there are 26 variables from Vietnamese manufacturing enterprise’s managers view grouped into 5 factors affecting the cost management accounting application. These factors are manager’s cognition, accountant’s professional level, enterprise size, IT application level and decentralized administration. The paper conclusion progressively paves the way for further researches on cost management accounting application.

scholarly journals Factors affecting business performance of manufacturing enterprises

Accounting ◽  
2021 ◽  
pp. 179-190
Author(s):  
Le Anh Tuan ◽  
Nguyen Thi Huyen Tram
Keyword(s):  
Financial Management ◽  
Business Performance ◽  
Current Status ◽  
Research Model ◽  
Factors Affecting ◽  
Manufacturing Enterprises ◽  
Central Vietnam ◽  
Management Capacity ◽  
Policy Suggestions ◽  
Enterprise Size

The study has surveyed 285 manufacturing enterprises in central Vietnam as a representative sample, through which the research has analyzed the current status of operation of manufacturing enterprises in Central Vietnam. The research results also pointed out 5 factors: (1) Labor; (2) Enterprise size; (3) Financial management capacity (4) Capital structure and (5) System of policies and legislation in descending order of affecting the performance of enterprises through regression model. Besides, the study has given specific policy suggestions through the current situation and research model to improve business performance for manufacturing enterprises in Central Vietnam in the future.

scholarly journals Factors affecting the implementation of management accounting techniques in medium-sized enterprises of Vietnam

2021 ◽  
Vol 19 (3) ◽  
pp. 440-452
Author(s):  
Tram-Nguyen Thi Huyen ◽  
Tuan-Le Anh ◽  
Nhi-Vo Van
Keyword(s):  
Management Accounting ◽  
Research Result ◽  
Business Owners ◽  
Advanced Technology ◽  
Institutional Factors ◽  
Research Model ◽  
Factors Affecting ◽  
Manufacturing Enterprises ◽  
Background Theory ◽  
The Impact

The main purpose of this paper is to find and evaluate the impact of unexpected factors and institutional factors that affect the implementation of management accounting techniques in medium-sized manufacturing enterprises of Vietnam. Mixed methods were combined in this study: specifically, qualitative research methods were used based on previous studies as well as background theory was used to build factors in the research model. The quantitative method used data based on surveying 129 small and medium business owners in Vietnam using SPSS 2020 software to test a multivariable linear regression model. The results show that there are three factors affecting the implementation of management accounting techniques in medium-sized manufacturing enterprises in Vietnam in the following order: (1) Viewpoints of business owners, (2) Advanced technology, and (3) Mimicry. Based on this research result, medium-sized manufacturing business owners, as well as macroeconomic managers, will have solutions to further develop management accounting techniques in medium-sized manufacturing enterprises of Vietnam.

Modern tools for deep cost analysis in the cost management system in the inter-organizational relations of agricultural formations

2021 ◽  
pp. 6-14
Author(s):  
L. I. Khoruzhy ◽  
Y. N. Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Analysis ◽  
Management System ◽  
Business Processes ◽  
Cost Management ◽  
Management Accounting ◽  
Organizational Relations ◽  
The Cost ◽  
Organizational Cooperation

The article, based on the theoretical analysis and study of the forms of setting up management accounting of inter-organizational agricultural formations, presents the place and role of digital doubles as tools for implementing the system of management accounting of interorganizational interaction of agricultural partner companies. The advantages of using digital doubles in agricultural companies, which have a significant impact on the inter-organizational cooperation of agricultural companies, are revealed. The complexity of the implementation and use of modern management accounting methods in identifying deviations in business processes is revealed.

ADAPTATION OF THEORETICAL AND METHODOLOGICAL DEVELOPMENTS OF MANAGEMENT ACCOUNTING TO AGRICULTURAL SPECIFICS

2018 ◽  
Author(s):  
Olena Sуmonenko ◽  
◽  
Diana Shchegelska ◽  
Keyword(s):  
Management System ◽  
Crop Production ◽  
Production Management ◽  
Cost Management ◽  
Management Accounting ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
Definition Of ◽  
The Cost ◽  
System Approaches

The activity of agricultural enterprises is associated with the cost of resources for production, management, sales, procurement, etc. Therefore, the article considers the issue of cost management and the importance of accounting as one of the elements of the management system. The article defines the content of accounting and management accounting, conducted a study of scientific opinions on the definition of "cost management", testified to the process and system approaches to the content of this interpretation and expressed their own opinion. The analytical elements of the cost management system are substantiated, the algorithm of introduction of the cost management system of crop production in agricultural enterprises is revealed.

scholarly journals The mechanism of introduction of the system of management of expenses at the enterprises of agro-industrial production

2021 ◽  
pp. 196-205
Author(s):  
V. Moskalenko
Keyword(s):  
Management System ◽  
Production Efficiency ◽  
Cost Management ◽  
Management Accounting ◽  
Effective Interaction ◽  
Self Control ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
The Cost

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.

Improving cost accounting for responsibility centers of an agricultural organization through the application of the ABC-costing method

2020 ◽  
pp. 35-45
Author(s):  
Victoria Samvelovna Germanova ◽  
Julia Alekseevna Tsiselskaya ◽  
Alexander Vitalyevich Frolov
Keyword(s):  
Cost Management ◽  
Management Accounting ◽  
Cost Accounting ◽  
Cost Calculation ◽  
Actual Cost ◽  
Subsequent Calculation ◽  
The Cost ◽  
Methodological Aspects ◽  
Technological Calculation ◽  
Agricultural Organization

The article deals with the theoretical and organizational and methodological aspects of cost accounting and calculation of responsibility centers. The process of cost management and subsequent calculation of the cost of products, works and services refers to the management accounting, the exclusivity of which is its relevance. In this study, relevance is due to the consideration of the process of calculating the cost of the centers of responsibility on the example of a large agricultural organization in the Stavropol territory. For the purposes of management accounting, an accurate technological calculation of actual cost calculation is proposed, as well as the need for integration of accounting and management accounting is confirmed.

Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

2016 ◽  
pp. 54-73 ◽  
Author(s):  
Anh Doan Ngoc Phi
Keyword(s):  
Significant Influence ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Management Accounting ◽  
Transitional Economy ◽  
Equation Modeling ◽  
Enterprise Performance ◽  
Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

Factors Affecting the Organizational Justice in Ho Chi Minh City, Vietnam

2018 ◽  
Vol 9 (6) ◽  
pp. 523-528
Author(s):  
Vu Ba Thanh ◽  
◽  
Ngo Van Toan ◽  
Keyword(s):  
Organizational Culture ◽  
Quantitative Analysis ◽  
Organizational Justice ◽  
Survey Data ◽  
Internal Communication ◽  
Ho Chi Minh City ◽  
Research Model ◽  
Factors Affecting ◽  
Feedback Training ◽  
Model Research

The study was conducted to examine the factors affecting organizational justice in Ho Chi Minh City. Through quantitative analysis from the survey data for 242 civil servants working in Ho Chi Minh city to evaluate the scale and research model. Research results show that four factors: feedback, training, organizational culture and internal communication affect organizational justice in Ho Chi Minh city.

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