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 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 Personal Financial Management Behaviors during the Covid-19 Pandemic: Evidence from Vietnam.

2021 ◽  
Vol 7 (04) ◽  
Author(s):  
LE Thanh Tam ◽  
Nguyen Thi Ha Trang ◽  
Ngo Thi Ngoc Anh ◽  
Ngo Thi Thu Mai
Keyword(s):  
Financial Management ◽  
Pearson Correlation ◽  
Financial Education ◽  
Well Being ◽  
Financial Knowledge ◽  
Management Behavior ◽  
Factors Affecting ◽  
Management Capability ◽  
Management Capacity ◽  
Management Behaviors

This paper is aimed at investigating the factors affecting personal financial management behaviors in Vietnam during the Covid-19 pandemic. With data of interviewing online 477 individuals, the research team used the reliability test with Cronbach’s Alpha, exploratory factor analysis (EFA), Pearson correlation analysis’s results, and linear OLS model. The key findings are: First, four factors have strong impacts on personal financial management behavior are: (i) Covid-19 pandemic; (ii) Financial habits from parents; (iii) Financial education from parents; (iv) Financial well-being. Of which, the factor of socialization has been separated in to “financial habits from parents”, and “financial education from parents”. Second, differently from previous studies, two variables of financial knowledge and financial attitude have no impact on personal financial management behavior. These differences come from the special characteristics of Vietnam culture: First, parents are the main financial sources for the youth, and also the model of financial management for children. Second, as financial management capacity building courses are not much available in Vietnam, people depend on family own’s experiences to build up their financial management behaviors. Basing on the results, the recommendations are focusing on improving financial management capability of parents in order to improve individual financial management capacity.

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.

scholarly journals Current status of factors affecting firms‘ technological innovation decision in Vietnam

2018 ◽  
Vol 2 (2) ◽  
pp. 40-49
Author(s):  
Mai Le Thuy Van ◽  
Nguyen Dat Thinh ◽  
Van Duc Hoa ◽  
Le Thi Viet Hoa ◽  
Hoang Thi Dieu Huyen ◽  
...  
Keyword(s):  
Technological Innovation ◽  
Product Innovation ◽  
Research Method ◽  
Descriptive Statistics ◽  
Current Status ◽  
Firm Level ◽  
Factors Affecting ◽  
Main Research ◽  
Policy Suggestions ◽  
Trained Staff

This paper aims to reflect the current status of firm-level technological innovation in Vietnam, in particular the factors that affect technological innovation decision. The main research method employed is qualitative analysis, specifically descriptive statistics. The results show that about 31% of firms carry out product innovation and 46% of firms conduct process innovation. In addition, only about 25% of firms have trained staff and about 10% of firms have cooperated with agencies in technological innovation. The innovation environment and policies are still limited. Based on that, the authors propose policy suggestions: 1) Focus on increasing funding for firm technological innovation; 2) Strengthen the link between firms and partners; 3) Continue to promote programs and policies to support firm technological innovation.

scholarly journals Accounting Practices of Small and Medium Sized Manufacturing Enterprises (SMEs) in Nepalgunj Industrial District

2020 ◽  
Vol 13 (1) ◽  
pp. 33-39
Author(s):  
Naba Raj Adhikari
Keyword(s):  
Business Performance ◽  
Financial Accounting ◽  
Current Status ◽  
Primary Data ◽  
Accounting System ◽  
Industrial District ◽  
Manufacturing Enterprises ◽  
Tax Assessment ◽  
Rich Information ◽  
Scale Data

 The study aims to examine current status of accounting practices in Nepalese small and medium sized manufacturing firms, basing the study on the primary data followed by survey research method. The study concentrated on 18 firms out of 30 manufacturing SMEs as the study area, located in Nepalgunj industrial district. Through self-designed questionnaire comprised into five point Linkert scale, data was collected from managers, owners, and accounting officers of SMEs. The findings revealed that majority of SMEs have been following manual accounting system, and also have been internally preparing their financial accounting statements from accounting experts. In terms of maintaining accounting information, the study reached a conclusion that tax assessment and business performance are key motivational factors. Traditional accounting indicators have got the highest usage, and also viewed as the most usefulness for performance measurement. This study provides more understanding on the accounting practices of manufacturing SMEs that can be used for further research regarding accounting practices in cross industrial district as well as cross country comparisons to provide rich information.

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.

DIRECTIONS FOR DEVELOPMENT OF ANTI-CRISIS FINANCIAL MANAGEMENT

2017 ◽  
Author(s):  
Liubov Iarova ◽  
Keyword(s):  
Financial Management ◽  
Financial Stability ◽  
Enterprise Management ◽  
Factors Affecting ◽  
Financial Condition ◽  
Flexible Response ◽  
Relevant Topic ◽  
Potential Risks ◽  
Negative Factors ◽  
Theoretical Foundations

For continuous performance, enterprises should not only take into account potential risks and existing negative factors, but also develop methods and principles that allow timely and flexible response to crisis occurrences, as well as determine the recovery stages in an already deteriorated financial condition. Given tasks are solved by anti-crisis financial management, designed to increase the efficiency of enterprise management and facilitate the equalization or improvement of an economic entity’s financial stability, therefore, the directions of its development are a rather relevant topic in a market economy. The article examines the theoretical foundations of anti-crisis financial management, the main factors affecting the emergence of a crisis state at an enterprise, discusses the need for its development, and provides factors that determine the effectiveness of the implemented anti-crisis policy. Identifying the need to improve anti-crisis financial management and decision-making on its implementation are accompanied by an analysis that takes into consideration possible risks and costs, which determines the expected effect. The author generalizes and indicates the main principles and stages of anti- crisis management.

scholarly journals Forest Cover Change, Households’ Livelihoods, Trade-Offs, and Constraints Associated with Plantation Forests in Poor Upland-Rural Landscapes: Evidence from North Central Vietnam

Forests ◽  
2020 ◽  
Vol 11 (5) ◽  
pp. 548 ◽  
Author(s):  
Quy Van Khuc ◽  
Tuyet-Anh T. Le ◽  
Trung H. Nguyen ◽  
Duy Nong ◽  
Bao Quang Tran ◽  
...  
Keyword(s):  
Household Income ◽  
Shifting Cultivation ◽  
Current Status ◽  
Plantation Forest ◽  
North Central ◽  
Rural Landscapes ◽  
Plantation Forests ◽  
Trade Offs ◽  
Central Vietnam ◽  
Total Household Income

Vietnam’s forests have experienced a notable transformation over the past 20 years from net deforestation to reforestation and expanding forests. Continued reforestation that aims to achieve further economic and environmental benefits remains a national priority and strategy. We explore the current status of plantation forests and highlight possible means to facilitate their expansion in the uplands of Vietnam. We employ mixed method triangulation to empirically explore plantation forests and their economic role in household livelihood, to quantify trade-offs between plantation forests and shifting cultivation, and to assess the constraints on plantation forest expansion in Nghe An province, north-central Vietnam. Results show that forest in the study area expanded by 406,000 ha (71.1%) between 1990 and 2016. Plantation forests increased by nearly 500% (from 32,000 ha to 190,000 ha), while natural forests expanded by 48.1% (from 538,000 ha to 797,000 ha). Plantation forests contributed an average of 35.1 percent of total household income in wealthier households and 27.9 percent of income in poor households. Switching from shifting cultivation to plantation forests would increase total household income and average carbon stock but decrease food provision. Total Economic Value would be higher for plantation forest scenarios if increased carbon stocks in plantations can be monetized. This carbon income might drive conversion of shifting cultivation to plantation forests. Constraints on further expansion of plantation forest are low external cooperation, education, market stability, and agroforestry extension services. Our empirical results inform national plantation forest development, sustainable upland livelihood development, and climate change mitigation programs to ultimately facilitate forest transition and improve the resilience and sustainability of socio-ecological systems.

Everyday Functioning in Huntington’s Disease: A Laboratory-Based Study of Financial Management Capacity

2016 ◽  
Vol 24 (2) ◽  
pp. 176-182 ◽  
Author(s):  
David P. Sheppard ◽  
Eva Pirogovsky-Turk ◽  
Steven Paul Woods ◽  
Heather M. Holden ◽  
Diane R. Nicoll ◽  
...  
Keyword(s):  
Huntington's Disease ◽  
Huntington’S Disease ◽  
Financial Management ◽  
Everyday Functioning ◽  
Management Capacity

scholarly journals Factors Affecting Small and Medium Enterprises Success: An Exploratory Study

2013 ◽  
Vol 64 (3) ◽  
Author(s):  
Abdul Karim Kanaan Jebna ◽  
Ahmad Suhaimi Baharudin
Keyword(s):  
East Asia ◽  
Cash Flow ◽  
Exploratory Study ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
South East Asia ◽  
Factors Affecting ◽  
Competitor Orientation ◽  
Growing Economy ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are the main contributor toward prospering the Malaysian economy [1]. Despite the fact that Malaysia is a fast growing economy in South-East Asia, death of SMEs is unavoidable. An exploratory study was conducted to investigate the factors that have an impact on business performance and success in Malaysia. Interviews with SMEs from different industries were conducted. Several factors were found to contribute to the success of business. The factors are classified into financial and non-financial determinants. These factors include customer satisfaction, service quality, experience, business expansion, competitor orientation, solving problems, cash flow, and the amount of sales and revenue. Building on these interviews, a discussion and conclusion have been provided.

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