Factors affecting the application of cost management accounting at manufacturing enterprises in Tra Vinh province
Published: August 1, 2026
Abstract
This study analyzes the impact of factors on the application of cost management accounting at manufacturing enterprises in Tra Vinh province. The study finds out that there are five factors affecting cost management accounting models used at manufacturing enterprises in Tra Vinh province. These factors are the relationship between benefits and costs, the control of environmental management cost, the qualification and competencies of accountants, the business strategy and the cost management accounting awareness of managers. Based on these results, some solutions are proposed to help manufacturing enterprises in Tra Vinh province better implement cost management accounting.
Keywords
cost management accountantmanufacturing enterpriseTra Vinh province
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