Các nhân tố ảnh hưởng đến việc áp dụng các công cụ kế toán quản trị hiện đại trong các doanh nghiệp sản xuất Việt Nam=Factors affecting the application of modern management accounting tools in Vietnamese manufacturing enterprises

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Tác giả: Thị Bích Nhi Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.316-321

Bộ sưu tập: Metadata

ID: 103862

Thêm vào giỏ

Nghiên cứu này thực hiện nhằm xác định và đo lường các nhân tố ảnh hưởng đến việc áp dụng các công cụ kế toán quản trị hiện đại trong các doanh nghiệp sản xuất Việt Nam. Nghiên cứu thực hiện phân tích 217 mẫu khảo sát tại các doanh nghiệp sản xuất Việt Nam. Phương pháp nghiên cứu kết họp định tính và định lượng. Kỹ thuật phân tích bao gồm thống kê mô tả, kiểm tra độ tin cậy thang đo, phân tích EFA, hồi quy tuyến tính. Có 5 thành phần có tác động tích cực đến việc áp dụng các công cụ kế toán quản trị hiện đại trong các doanh nghiệp sản xuất Việt Nam, gồm: Nhận thức của nhà quản lý về kế toán quản trị
Mức độ cạnh tranh
Trình độ nhân viên kế toán
Công nghệ sản xuất và quy mô doanh nghiệp
Chiến lược kinh doanh. Kết quả nghiên cứu gợi ý một số chính sách cho các nhà quản lý liên quan đến việc nâng cao việc áp dụng các công cụ kế toán quản trị hiện đại trong các doanh nghiệp sản xuất Việt Nam, nhằm nâng cao chất lượng thông tin cung cấp cho nhà quản lý để ra các quyết định kinh tế.This study identified and measured the factors affecting the application of modern management accounting tools in manufacturing enterprises in Vietnam. In this study, 217 survey samples f-rom manufacturing enterprises in Vietnam were analyzed through qualitative and quantitative research methods. Analytical techniques, including descriptive statistics, scale reliability testing, EFA analysis, and linear regression analysis, were used. The study found that there were five components positively impacting the application of modem management accounting tools in manufacturing enterprisesinVietnam. These factors were the Managers’ awareness of management accounting
Level of competition
Qualifications of accounting staff
Production technology and enterprise scale
Business strategy. Based on the study’s findings, some policies were proposed to encourage the application of management accounting tools in manufacturing enterprises in Vietnam, contributing to improving these businesses’ management efficiency.

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