Corporate management accounting in some developed countries and lessons learnt for Vietnamese seafood processing enterprises

Currently, the management accounting is still quite new for Vietnamese enterprises in general and seafood processing enterprises in particular. However, managers need accurate, complete and timely information to make appropriate business decisions. Management accounting provides information about costs, revenue, prices, etc. Therefore, the development and application of management accounting for businesses is a necessary thing to be done right away. Based on the conditions of each country, the development and application of management accounting have certain differences. This paper studies the implementation of management accounting in some countries to draw some lessons for the use of management accounting in Vietnamese enterprises in general and seafood processing enterprises in particular.