GET THE APP

..

Business and Economics Journal

ISSN: 2151-6219

Open Access

The Solutions to Enhance the Use of Management Accounting in Small and Medium Enterprises in Thai Nguyen Province

Abstract

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.

PDF

Share this article

Google Scholar citation report
Citations: 5936

Business and Economics Journal received 5936 citations as per Google Scholar report

Business and Economics Journal peer review process verified at publons

Indexed In

 
arrow_upward arrow_upward