Factors Affecting Use of Cost Information: Empirical Evidence from Seafood Processing Enterprises in Vietnam

• 발행기관: 한국유통과학회
• 저자명: Thieu Manh NGUYEN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』The Journal of Asian Finance, Economics, and Business Vol. 9 No.4, 93~98쪽, 전체 6쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2022.04.30

영문 초록

The article analyzes the impact of factors affecting the use of cost information is examined, which adds to the empirical evidence on the factors affecting the use of cost information in Vietnam’s seafood processing firms. 58 seafood processing firms in Vietnam were surveyed using a questionnaire survey of all levels of management, chief accountants, and accountants. A total of 235 questionnaires were gathered for the survey. Because many of the surveys were invalid due to empty cells, the author selected to use 214 questionnaires. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors The function of cost information, cost management, information technology, and management support in the seafood processing industry in Vietnam all have a positive impact on the use of cost information. The author has provided recommendations based on the research findings to expand the use of cost information, consequently helping to improve the performance of Vietnamese seafood processing businesses. Managers must improve a variety of resources, including facilities (software, hardware), people (in-depth training on CAS for administration), departmental awareness, and UCI’s ability to assess responsibility and reward in the organization.

목차

1. Introduction

2. Literature Review

3. Research Method and Model

4. Empirical Results

5. Discussion and Recommendations

References

키워드

Cost Information Seafood Processing Enterprises Vietnam