Research on The characteristics of production and business in agriculture affect the application of the balanced scorecard in agricultural enterprises.

Abstract

Vietnam is a country with strengths in agricultural production, in recent years this industry has achieved great achievements, from a country with a backward agriculture to become a country with a significant position in ASEAN and in the world. During the past time of the COVID-19 pandemic, food security, economic crisis, and complicated inflation have affected most industries, including agriculture. The application of the balanced scorecard in agricultural enterprises is still limited while agriculture is inherently a strength, besides the factors of awareness of business managers, the specific factors of the agricultural industry can affect influence the use of the balanced scorecard. With mixed research methods such as documentary method, fact discovery, expert interview, and T-test to statistically describe survey results. The results demonstrate the existence of the components of the factors The characteristics of production and business in agriculture affect the application of the balanced scorecard in agricultural enterprises.