Building a Draft Scale for Research

Scale

Building base

build scale

Level of competition

1.

The market always has the presence of competitors.

new

Khaled Abed Hutaibat

(2005)

2.

Products and services often appear on the market.

replacement

3.

Pressure from big customers

4.

Pressure from major suppliers

5.

Pressure from current competitors in the industry

Cost management accounting information needs from business administrators

1.

Managers recognize the importance of cost management accounting in the company's development goals.

Dao Khanh Tri (2015)

2.

Managers understand the decision-making steps based on the cost management accounting system.

3.

Managers are interested in making cost estimates, contingency estimates, cash flow estimates, etc.

4.

Managers have a high demand for the application of cost management accounting.

5.

Managers have the orientation to build a cost management accounting system for the company they are running.

Characteristics of production organization

1.

Enterprises apply advanced production processes

Khaled Abed Hutaibat, (2005),

Abdel-Kader and Luther , R.(2008),

Lucas, Prowle

and Lowth (2013)

2.

Information coordination between departments and functional divisions in the enterprise

3.

Enterprises diversify production products

4.

The company expanded many workshops to serve production.

Information technology

1.

Equipping computers and working equipment for the accounting department is appropriate to the size of the unit.

Bui Thi Nhan (2015)

Unit equipped with appropriate accounting software

3.

Accounting software compatible with computer hardware ensures smooth operation in organizations applying cost management accounting.

4.

Cost management software contributes to improving the quality of cost management, minimizing the risk of profiteering, causing damage to the company.

5.

It is necessary to use a backup system for cost management accounting data to prevent risks at the unit.

Accounting staff qualifications

1.

Accountants understand the process of building and applying cost management accounting.

Lucas, Prowle and Lowth (2013),

Bui Thi Nhan (2015),

Dao Khanh Tri (2015)

2.

Accounting staff proactively attend training courses to improve their professional knowledge of cost management accounting.

3.

Accountants have experience in making cost estimates, cash flow estimates, etc.

4.

Cost management accountants work responsibly

5.

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

1.

Ability to apply cost management accounting techniques

Bui Thi Nhan (2015),

Dao Khanh Tri (2015)

2.

Ability to apply cost estimating techniques​​​

3.

Ability to apply cost management accounting techniques in performance assessment​

Ability to apply cost management accounting techniques to support decision making

Scale

Level of agreement

Level of competition

6.

The market always has the presence of

new competitor

1

2

3

4

5

7.

On the market often appear

alternative products and services

1

2

3

4

5

8.

Pressure from big customers

1

2

3

4

5

9.

Pressure from major suppliers

1

2

3

4

5

10

Pressure from competitors

current in the industry

1

2

3

4

5

Cost management accounting information needs from business administrators

6.

Managers recognize the importance of cost management accounting in the company's development goals.

1

2

3

4

5

7.

Managers understand the decision-making steps based on the cost management accounting system.

1

2

3

4

5

8.

Managers are concerned with forecasting.

cost accounting, contingency planning, budgeting

1

2

3

4

5

cash flow,…..

9.

Managers have a high demand for cost management accounting applications.

1

2

3

4

5

10.

Managers have the orientation to build a cost management accounting system for the company they are running.

1

2

3

4

5

Characteristics of production organization

5.

Enterprises apply advanced production processes

1

2

3

4

5

6.

Information coordination between departments and functional divisions in the enterprise

1

2

3

4

5

7.

Enterprises diversify production products

1

2

3

4

5

8.

The company expanded many workshops to serve production.

1

2

3

4

5

Information technology

6.

Equipping computers and working equipment for the accounting department is appropriate to the size of the unit.

1

2

3

4

5

7.

Unit equipped with appropriate accounting software

1

2

3

4

5

8.

Accounting software compatible with software

computer hardware ensures smooth operation

1

2

3

4

5

throughout the organization applying cost management accounting

9.

Cost management software contributes to improving the quality of cost management, minimizing the risk of profiteering, causing damage to the company.

1

2

3

4

5

10.

It is necessary to use a backup system for cost management accounting data to prevent risks at the unit.

1

2

3

4

5

Accounting staff qualifications

6.

Accountants understand the process of building and applying cost management accounting.

1

2

3

4

5

7.

Accounting staff proactively attend training courses to improve their professional knowledge of cost management accounting.

1

2

3

4

5

8.

Accountants have experience in making cost estimates, cash flow estimates, etc.

1

2

3

4

5

9.

Cost management accountant works with a sense of responsibility

1

2

3

4

5

10.

Accountants with qualifications appropriate to the job position related to the application of cost management accounting

1

2

3

4

5

Applying cost management accounting in manufacturing enterprises in Binh Duong province.

Positive

Ability to apply cost management accounting techniques

1

2

3

4

5

6.

Ability to apply cost estimating techniques​​​

1

2

3

4

5

7.

Ability to apply cost management accounting techniques in performance assessment​

1

2

3

4

5

8.

Ability to apply cost management accounting techniques to support decision making

1

2

3

4

5