Các nhân tố ảnh hưởng đến tổ chức kế toán trách nhiệm tại các doanh nghiệp logistics trên địa bàn thành phố Hồ Chí Minh

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Tác giả: Đức Lộng Huỳnh, Thị Trúc Quân Tạ

Ngôn ngữ: vie

Ký hiệu phân loại: 641.59597 Cooking

Thông tin xuất bản: Tạp chí Công thương, 2018

Mô tả vật lý: 404-410

Bộ sưu tập: Metadata

ID: 491198

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According to statistics in 2017, Logistics industry of Ho Chi Minh City reached 91,541 billion VND, accounting for 8.6% of the GRDP and 14.8% in the service sector, this is the 2nd most important industry in 9. key service sector of Ho Chi Minh City, with a growth of 10.84% over the same period. To improve competitiveness, requires logistics enterprises in Ho Chi Minh City to renovate and improve organizational and operating capacity
The results and performance of each department must be assessed, thereby determining the responsibilities of each department and each individual in fulfilling the common goals of the enterprise. Responsible accounting, a basic content of management accounting, shows how to collect information about the performance of each department, shows the method to evaluate the performance of each department, on That department determines the responsibilities of each department, each individual, in order to better serve the organization and administration process. In fact, the issue of responsible accountancy in logistics enterprises in Ho Chi Minh City has not been done well yet, so what factors affect accountant accountability in enterprises? Logistics in Ho Chi Minh City? The study results confirmed that there are 5 factors: decentralization of management
manager's awareness of accountant responsibility
cost accounting organization responsibility
The level of accountants and the size of the business affect the accountancy organization at logistics businesses in Ho Chi Minh City.Theo thống kê năm 2017, ngành Logistics của thành phố Hồ Chí Minh đạt 91.541 tỷ đồng, chiếm 8,6% trong tổng GRDP và 14,8% trong khu vực dịch vụ, đây là ngành có vị trí quan trọng thứ 2 trong 9 ngành dịch vụ trọng yếu của thành phố Hồ Chí Minh, có mức tăng trưởng 10,84% so với cùng kỳ. Để nâng cao năng lực cạnh tranh, đòi hỏi các doanh nghiệp logistics tại thành phố Hồ Chí Minh phải đổi mới và nâng cao năng lực tổ chức và điều hành
phải đánh giá được kết quả, hiệu quả hoạt động của từng bộ phận, từ đó xác định trách nhiệm của từng bộ phận, của mỗi cá nhân trong việc thực hiện mục tiêu chung của doanh nghiệp. Kế toán trách nhiệm, một nội dung cơ bản của kế toán quản trị, chỉ ra cách thức thu thập thông tin về tình hình hoạt động từng bộ phận, chỉ ra phương pháp đánh giá kết quả hoạt động của từng bộ phận, trên cơ sở đó xác định trách nhiệm của từng bộ phận, của từng cá nhân, nhằm phục vụ tốt cho quá trình tổ chức và điều hành. Thực tế hiện nay, vấn đề tổ chức kế toán trách nhiệm tại các doanh nghiệp logistics trên địa bàn thành phố Hồ Chí Minh vẫn chưa thực hiện tốt, vậy các nhân tố nào ảnh hưởng đến tổ chức kế toán trách nhiệm tại các doanh nghiệp logistics trên địa bàn thành phố Hồ Chí Minh? Kết quả nghiên cứu khẳng định có 5 nhân tố: Phân cấp quản lý
nhận thức của nhà quản lý về kế toán trách nhiệm
chi phí tổ chức kế toán trách nhiệm
trình độ nhân viên kế toán và quy mô doanh nghiệp ảnh hưởng đến tổ chức kế toán trách nhiệm tại các doanh nghiệp logistics trên địa bàn thành phố Hồ Chí Minh.

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