ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

Effect of Applying Strategic Management Accounting on the Operational Performance of Manufacturing Enterprises in Vietnam

Journal: International Journal of Science and Research (IJSR) (Vol.9, No. 12)

Publication Date:

Authors : ; ; ; ;

Page : 1254-1259

Keywords : Strategic management accounting; SMA; performance;

Source : Downloadexternal Find it from : Google Scholarexternal


In a period of fierce competition today, Manufacturing businesses in Vietnam in general and manufacturing enterprises in Binh Duong province - Vietnam are always looking for solutions to improve operational efficiency. Through many studies in countries around the world shows, Business performance can increase if it applies effective management methods. One of the methods is to apply Strategic Management Accounting (SMA). This study surveyed 183 manufacturing enterprises in Binh Duong province - Vietnam to explore the factors that influence apply SMA and the effect of applying SMA to efficiency of production enterprises. The results show that there are four factors influencing application SMA is the level of competition, business strategy, company culture, accounting staff's qualifications; and applying SMA will help improve operating efficiency in manufacturing businesses in Binh Duong province.

Last modified: 2021-06-28 17:17:01