Các nhân tố ảnh hưởng đến việc thực hiện kế toán quản trị chi phí theo phương pháp cải tiến liên tục “kaizen costing” tại các DN Nhật Bản trên địa bàn TP.HCM

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Tác giả: Phúc Hậu Trần

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Kế toán và Kiểm toán, 2023

Mô tả vật lý: tr.80-86

Bộ sưu tập: Metadata

ID: 341295

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Mục tiêu của nghiên cứu là xác định và đo lường những yếu tố tác động đến việc áp dụng phương pháp Kế toán quản trị chi phí (KTQTCP) theo phương pháp cải tiến liên tục “Kaizen costing” tại các doanh nghiệp (DN) Nhật Bản trên địa bàn TP.Hồ Chí Minh. Trên cơ sở khảo sát, phân tích, xử lý, đánh giá các kết quả đã thu được để đề xuất một số giải pháp nhằm nâng cao việc áp dụng phương pháp Kế toán quản trị chi phí theo phương pháp cải tiến liên tục “Kaizen costing” tại các DN Nhật Bản nhằm tăng khả năng cạnh tranh trong bối cảnh hòa nhập và phát triển tại thị trường Việt Nam. Nghiên cứu thực hiện phân tích 160 mẫu khảo sát tại các DN Nhật Bản ngành công nghệ thông tin trên địa bàn TP. Hồ Chí Minh. Phương pháp nghiên cứu kết hợp 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 05 nhân tố có tác động tích cực đến vận dụng phương pháp kế toán quản trị chi phí theo phương pháp cải tiến liên tục “Kaizen costing” tại các DN Nhật Bản tại TP. Hồ Chí Minh, gồm: Nhân tố áp lực cưỡng ép, phong cách lãnh đạo, định hướng chiến lược, cạnh tranh và năng lực kế toán viên.The objective of the study is to identify and measure the factors that affect the application of the "Kaizen costing" continuous improvement cost accounting method in Japanese businesses in Ho Chi Minh City. Based on the survey, analysis, processing, and evaluation of the results, some solutions are proposed to enhance the application of the "Kaizen costing" cost management accounting method in Japanese businesses and increase their competitiveness in the context of integration and development in the Vietnamese market. The study analyzes 160 survey samples from Japanese information technology companies in Ho Chi Minh City, using a combination of qualitative and quantitative research methods. The analysis techniques include descriptive statistics, reliability tests, EFA analysis, and linear regression. There are 05 positive factors that have a significant impact on the application of the "Kaizen costing" continuous improvement cost management accounting method in Japanese businesses in Ho Chi Minh City, including The factors include coercive pressure, leadership style, strategic orientation, competition, and the ability of accountants.

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