Factor affecting the preparation of budget estimation in Vietnamese manufacturing enterprises
Published: July 31, 2026
Abstract
This study aims to identify the factors affecting the preparation of budget estimation in Vietnamese manufacturing enterprises, and measure the impact of these factors. The study’s results show that these factors including the manager, the firm size, the participation of subordinates in preparing budget estimation, the ownership structure, and the environmental uncertainty all have a positive correlation with the preparation of budget estimation in Vietnamese manufacturing enterprises. Based on these results, some solutions are proposed to improve the preparation of budget estimation in Vietnamese manufacturing enterprises.
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