Abstract
This study examines the current state of revenue accounting in footwear manufacturing enterprises in Hai Phong City within the context of international economic integration. The findings highlight key bottlenecks, including delays in export documentation and the limited application of revenue forecasting analysis. The study’s novel contribution lies in proposing a model for digitizing field documents, directly linking them to accounting systems through QR codes, and integrating environmental, social, and governance (ESG) indicators into management reports. This model offers a practical approach to enhancing financial transparency, optimizing foreign currency cash flows, and enabling footwear enterprises in Hai Phong to meet the increasingly stringent standards of global supply chains.
