Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 105

Tóm tắt tiếng Việt:

English Summary:

Management accounting is an inseparable process of management activities and provides valuable information to managers, helping them make reasonable and accurate decisions in the process of performing business management functions to use resources effectively, thereby creating and maintaining value for the business. Therefore, studying the factors affecting the status of management accounting for short-term decision making in garment enterprises in Vietnam is extremely important. The results show that there are 8 factors that are independent variables including: Enterprise size; Manager participation; Qualification of accounting staff Production technology process; Level of market competition; Level of equipment, means to support information collection, processing, analysis and provision; Cost of organizing management accounting for short-term decision making; Level of decentralization. And 01 dependent variable: Applying management accounting for short-term decision making in enterprises.

Từ khóa: management accounting, influencing factors, short-term decision vietnamese garment enterprises.

Số lượt đọc: 9 - Số lượt tải về: 5

DOI Code: https://doi.org/10.71374/jfar.v25.i2.23