Kế toán trách nhiệm và vận dụng kế toán trách nhiệm tại các doanh nghiệp dệt

Kế toán trách nhiệm và vận dụng kế toán trách nhiệm tại các doanh nghiệp dệt – may xuất khẩu Việt Nam

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Hương Quỳnh Đỗ

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Nghiên cứu Khoa học Công đoàn, 2023

Mô tả vật lý: tr.81

Bộ sưu tập: Báo, Tạp chí

ID: 337713

Thêm vào giỏ Liên kết toàn văn

In recent years, Vietnam's textile and garment export industry has made strong development steps, becoming one of the key manufacturing industries of the economy, making a significant contribution to GDP and export growth. in our country. However, in fact, the business efficiency of export textile and garment enterprises in Vietnam is still at a low level. One of the reasons leading to the above situation is that the business administration in general in many enterprises has not been given adequate attention, leading to ineffective planning of financial strategies. In order to improve the overall performance, managers in the enterprise need to be provided with and use a system of management tools to see the performance results of each department. In that system of management tools, responsibility accounting is a tool that is highly appreciated by managers and indispensable in modern economic management. By the method of synthesizing and analyzing information on the basis of theory, operation characteristics of the textile - garment industry and reality at enterprises, the author has shown the application of responsibility accounting in the management activities of enterprises. textile - garment enterprises today, from which to give some suggestions to improve the responsibility accounting model in enterprises.Trong những năm gần đây, ngành dệt - may xuất khẩu Việt Nam đã có những bước phát triển mạnh mẽ, trở thành một trong những ngành sản xuất mũi nhọn của nền kinh tế, có đóng góp đáng kể vào GDP và tăng trưởng xuất khẩu ở nước ta. Tuy nhiên trên thực tế, hiệu quả kinh doanh của các doanh nghiệp dệt - may xuất khẩu ở Việt Nam đang còn ở mức thấp. Một trong những nguyên nhân dẫn đến thực trạng trên là do công tác quản trị kinh doanh nói chung tại nhiều doanh nghiệp chưa được quan tâm thích đáng dẫn đến việc hoạch định các chiến lược tài chính chưa phát huy hiệu quả. Để nâng cao hiệu quả hoạt động chung, các nhà quản trị trong doanh nghiệp cần được cung cấp và sử dụng một hệ thống các công cụ quản lý để thấy được kết quả hoạt động của từng bộ phận. Trong hệ thống các công cụ quản lý đó, kế toán trách nhiệm là công cụ được các nhà quản trị đánh giá cao và không thể thiếu trong quản lý kinh tế hiện đại. Bằng phương pháp tổng hợp, phân tích thông tin trên cơ sở lý thuyết, đặc thù hoạt động của ngành dệt - may và thực tế tại doanh nghiệp, tác giả đã chỉ ra việc vận dụng kế toán trách nhiệm trong hoạt động quản lý của doanh nghiệp dệt – may hiện nay, từ đó đưa ra một số đề xuất để hoàn thiện mô hình kế toán trách nhiệm trong doanh nghiệp.

1. Đọc trực tuyến

1. Đọc trực tuyến

Tạo bộ sưu tập với mã QR