1Tran Thi Thu Ha,2Nguyen Thi Linh,3Nguyen Hoai Anh
1,2,3University of Labour and Social Affairs, Hanoi, Vietnam
DOI : https://doi.org/10.47191/ijmra/v6-i6-52Google Scholar Download Pdf
ABSTRACT:
Strategic management accounting (SMA) information helps managers determine the strategy and strategic position of the business. At the same time, SMA helps managers see and re-evaluate problems so that they can draw on their experiences and lessons for decision-making and control. Currently, manufacturing enterprises in Hanoi are aware of the important role of strategic management accounting information, but the level of application of strategic management accounting techniques is low. This article aims to evaluate the factors affecting the application of strategic management accounting in manufacturing enterprises in Hanoi, thereby making recommendations for these enterprises to increase the use of strategic management accounting information to help business managers make business decisions.
KEYWORDS:Strategic management accounting, factors, Hanoi.
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VOLUME 06 ISSUE 06 JUNE 2023
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