CURRENT SITUATION OF APPLYING MANAGEMENT ACCOUNTING TO SMALL AND MEDIUM-SIZED MANUFACTURING COMPANIES IN HUNG YEN PROVINCE

  • Dao Thi Huong Hung Yen University of Technology and Education
  • Vu Thi Phuong Thao Hung Yen University of Technology and Education
  • Dao Thi Thanh Hung Yen University of Technology and Education
  • Do Thi Thanh Hung Yen University of Technology and Education
  • Bui Thi Minh Hung Yen University of Technology and Education
Keywords: Management accounting, Small and medium enterprises

Abstract

Management accounting is a useful tool for management in enterprises, especially in manufacturing companies. However, accounting systems in small and medium-sized manufacturing enterprises in Hung Yen area are currently focused only on the purpose of financial reporting. The use of management accounting systems to provide information for planning, controlling and decision making within those enterprises are very limited and cannot provide timely information and reliability for making decisions.
The examination of current status of applying management accounting system in small and mediumsized manufacturing companies in Hung Yen area provides a basis for assessing and exploring the reasons why management accounting is not effectively deployed in the region.

References

Bộ tài chính, Thông tư 53/TT-BTC hướng dẫn áp dụng kế toán quản trị, NXB Tài chính.

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Cục thống kê, Niên giám thống kê, 2016.

Báo cáo, sổ sách của các doanh nghiệp sản xuất nhỏ và vừa như: Công Ty TNHH May Mặc Artif Việt Nam, Công Ty TNHH Sản Xuất Và Xuất Nhập Khẩu Bao Bì, Công Ty TNHH Mg Plastics Việt Nam, Công Ty CP Nhựa Sơn Nam, Công Ty Cổ Phần May Hưng Phát T&m ...

Published
2018-01-08
How to Cite
Dao Thi Huong, Vu Thi Phuong Thao, Dao Thi Thanh, Do Thi Thanh, & Bui Thi Minh. (2018). CURRENT SITUATION OF APPLYING MANAGEMENT ACCOUNTING TO SMALL AND MEDIUM-SIZED MANUFACTURING COMPANIES IN HUNG YEN PROVINCE. UTEHY Journal of Science and Technology, 16, 93-98. Retrieved from http://tapchi.utehy.edu.vn/index.php/jst/article/view/151