According to Experts, Which Factors Below Affect the Application of Cost Management Accounting at Manufacturing Enterprises in Binh Duong Province?

OF CERTIFIED ACCOUNTANTS

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Maybe you are interested!

APPENDIX: LIST OF SURVEY EXPERTS

STT

Full name	WORK UNIT
1.	Dr. Vo Duc Toan	Lecturer at Saigon University
2.	Nguyen Minh Hai	Director of Vina Showa Company
3.	Nguyen Minh Dung	Deputy Director of CNC Mold Processing and Support Company
4.	Nguyen Thi My Linh	Chief Accountant of Hung Thinh Viet Trading - Service - Technology Co., Ltd.
5.	Nguyen Hai Thien Ha	Chief Accountant HOANG VINA Company Limited

APPENDIX: EXPERT DISCUSSION QUESTIONNAIRE

Dear Experts,

First of all, I would like to sincerely thank the experts who participated in the discussion of the topic "Factors affecting the application of cost management accounting in manufacturing enterprises in Binh Duong province" with me, helping me to conduct this research to complete my master's thesis. I hope that the experts will take some time to discuss and contribute their opinions on this topic.

Thank you very much experts!

B. Discussion content

Experts, please give your opinion on the following issues (Please mark )in the selected box) :

1. According to experts, which of the following factors affect the application of cost management accounting in manufacturing enterprises in Binh Duong province?

 Level of competition

 The need for cost management accounting information from business administrators

 Characteristics of production organization

 Information technology

 Accounting staff qualifications

2. According to experts, in addition to the above factors, is the application of cost management accounting at manufacturing enterprises in Binh Duong province affected by any other factors?

................................................................ ................................................................ ..........................................

3. Please indicate the level of agreement or disagreement with the following statements or make appropriate adjustments related to the factors affecting the application of cost management accounting at manufacturing enterprises in Binh Duong province.

Scale	Copper idea	Are not Agree	Thing adjust
Level of competition
11.	The market always has competitors. new competition
12.	Products often appear on the market. alternative products and services
13.	Pressure from big customers
14.	Pressure from major suppliers
15.	Pressure from current competitors in the industry
Cost management accounting information needs from business administrators
11.	Managers recognize the importance of cost management accounting in the company's development goals.
12.	Managers understand the decision-making steps based on the cost management accounting system.
13.	Managers are interested in making cost estimates, contingency estimates, cash flow estimates, etc.
14.	Managers have a high demand for the application of cost management accounting.
15.	Managers have the orientation to build a cost management accounting system for the company they are running.
Characteristics of production organization
9.	Enterprises apply advanced production processes

10.

Information coordination between departments and functional divisions in the enterprise
11.	Enterprises diversify production products
12.	The company expanded many workshops to serve production.
Information technology
11.	Equipping computers and working equipment for the accounting department is appropriate to the size of the unit.
12.	Unit equipped with appropriate accounting software
13.	Accounting software compatible with computer hardware ensures smooth operation in organizations applying cost management accounting.
14.	Cost management software contributes to improving the quality of cost management, minimizing the risk of profiteering, causing damage to the company.
15.	It is necessary to use a backup system for cost management accounting data to prevent risks at the unit.
Accounting staff qualifications
11.	Accountants understand the process of building and applying cost management accounting.
12.	Accounting staff proactively attend training courses to improve their professional knowledge of cost management accounting.
13.	Accountants have experience in making cost estimates, cash flow estimates, etc.

14.

Cost management accountants work responsibly
15.	Accountants with qualifications appropriate to the job position related to the application of cost management accounting
Applying cost management accounting in manufacturing enterprises in Binh Duong province
9.	Ability to apply cost management accounting techniques
10.	Ability to apply cost estimating techniques
11.	Ability to apply cost management accounting techniques in performance assessment
12.	Ability to apply cost management accounting techniques to support decision making

Thank you experts

APPENDIX: LIST OF SURVEY COMPANIES

STT

Full name
1.	Uchiyama Vietnam Inc
2.	Vina Kraft Paper Company Limited
3.	Fujikura fiber optics Vietnam
4.	Foster Electric Vietnam
5.	ABE industrial Vietnam Co., Ltd.
6.	Wonderful Saigon Electrics
7.	DNP Vietnam
8.	Maruha Chemical Vietnam Co., Ltd.
9.	Navitas Vietnam
10.	Kubota Vietnam
11.	Viet Nhat PTE
12.	Makita Vietnam
13.	Isho Vietnam Co., Ltd.
14.	Asia Shouwa Vietnam
15.	Bic Japan
16.	Prosh Saigon
17.	Yazaki EDS Vietnam
18.	Sensho Industry Vietnam
19.	Chuan Ho Company Limited (Vietnam)
20.	Sakata Inx
21.	Toshiba Vietnam Home Appliances Co., Ltd.
22.	Global Mold Vietnam
23.	Shinwa Vietnam
24.	Saigon ceramic Japan
25.	Godrej Vietnam Company Limited
26.	Japan New Furniture Vietnam

27.

Vina Showa
28.	Plastic Tray SPK PACKAGING
29.	Nastec Vietnam
30.	DIC Vietnam
31.	KEIDEN VIETNAM CO., LTD
32.	CNC Mold Processing Auxiliary
33.	Co-Win Fasteners industrial Vietnam
34.	Arysta LifeScience Vietnam
35.	Koyo Sangyo Vietnam
36.	MIT Furniture Vietnam
37.	GS Battery Vietnam
38.	Saigon Darya Plastic
39.	Flex Vietnam Company Limited
40.	Giken Precision Vietnam
41.	Sunmore Vietnam
42.	U-Ton industrial vietnam
43.	NMC Mechanical and Crane Company Limited
44.	Nagai Giken Vietnam Co., Ltd.
45.	Tanoi Seebest
46.	Glassick Vietnam
47.	Vinex
48.	Hung Thinh Viet Trading - Service - Technology Co., Ltd.
49.	SPK Transparent Plastic Box
50.	STK Pacific Company Limited
51.	Nanten Vietnam
52.	MPA Vietnam
53.	Huong Moc furniture
54.	Derhao Textile Vietnam Co., Ltd.

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