Factors affecting the level of application of cost management accounting in enterprises - cases of Vietnamese paper manufacturing enterprises

Abstract

In the trend of international economic integration along with the impact of the industrial revolution 4.0, strengthening
the cost management accounting system in manufacturing enterprises to support information for managers make
decisions is the necessary condition for using resources efficiently, thereby enhancing the competitive position
of businesses. Therefore, the study of factors affecting the level of application cost management accounting in
paper manufacturing enterprises to have appropriate solutions to help the cost management accounting system
in paper manufacturing enterprises completed becomes the requirement and the urgent task in current period.
By reviewing researches in the domestic and over the world, the author synthesizes factors affecting the level
of application cost management accounting in enterprises. On that basis, the author proposes a study model
of factors affecting the level of application cost management accounting in Vietnamese paper manufacturing
enterprises. Since then, the article provides some recommendations to improve the level of application cost
management accounting in Vietnamese paper manufacturing enterprises.