Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

Autor:	Nguyen Thi Kim Huyen
Rok vydání:	2020
Předmět:	Cost accounting Production (economics) Business Industrial organization
Zdroj:	VNU Journal of Science: Economics and Business. 36
ISSN:	2588-1108 2615-9287
DOI:	10.25073/2588-1108/vnueab.4356
Popis:	Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c9220bc93701e166de0cf3aaa2e76e11 https://doi.org/10.25073/2588-1108/vnueab.4356 Zobrazit plný text záznamu