Truong Thi Viet Phuong
Accounting is an important component of the management tools system of finance in the economy. Therefore, each enterprise must build its own complete accounting system, including financial accounting and management accounting for accounting to provide full information for the inspection of the manager.
In fact, the Ministry of Finance of Vietnam issued Circular No. 53/2006/TT-BTC dated June 12, 2006, guiding the application of management accounting in enterprises, but the application of management accounting in general and cost management accounting in particular in each business has its own different characteristics to suit the production process and management of the enterprise.
This study explores and assesses the actual use of management accounting of the small and medium enterprises (SMEs) in Thai Nguyen Province, identifying and analyzing the factors affecting the tendency to use management accounting in the SMEs in Thai Nguyen Province to propose the solutions to improve the management accounting role in the SMEs in Thai Nguyen Province.
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