Small and medium enterprises in Vietnam | State ownership in enterprises, level of market competition, corporate culture, awareness of managers, enterprise size, costs for organizing management accounting, and business strategy. business | ||
2019 | Nguyen Thi Duc Loan | Factors affecting the application of cost management accounting in construction stone mining, processing and trading enterprises in the Southeast provinces. | There are 6 factors that affect the application of cost management accounting, including: business strategy, legal regulations, environmental cost control, accounting staff qualifications, and awareness of management accounting. cost, the relationship between benefits and costs. |
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Appendix 03
SYNTHESIS OF FACTORS AFFECTING COST MANAGEMENT ACCOUNTING AT STONE MINING ENTERPRISES IN VIETNAM
BINH DUONG
STT
Factor | Note | |
1 | Business strategy | Inheritance |
2 | Legal regulations | Inheritance |
3 | Environmental cost control | Inheritance |
4 | Accounting staff qualifications | Inheritance |
5 | Understanding cost management accounting | Inheritance |
6 | Relationship between benefits and costs | Inheritance |
7 | Production scale | New factor |
8 | Production form | New factor |
Appendix 04
LIST OF EXPERTS PARTICIPATING IN THE DISCUSSION
STT
Full name | Work unit | Note | |
1 | Vo Thanh Tai | Binh Duong ACC Investment and Construction Joint Stock Company | Deputy General Director, bachelor's degree, has more than 20 years of experience in the field of stone mining, has held the positions of Deputy General Director, General Director, Chairman of the Board of Directors of Mineral Joint Stock Company. Becamex Products |
2 | Nguyen Thi Thuy Van | Binh Duong ACC Investment and Construction Joint Stock Company | Chief Accountant, Master's degree, nearly 10 years of experience in the field of stone mining, held the position of Head of the Board of Control of Mineral Joint Stock Company Becamex |
3 | Le Truong Giang | National Defense Industrial Technical Economic Corporation - Southern Branch | Colonel - Director, Master's degree, has more than 20 years of experience in the field of mining quarries, and explosives |
4 | Le Anh Tuan | National Defense Industrial Technical Economic Corporation - Southern Branch | Senior specialist, university degree, over 10 years of experience in the field of stone mining, and explosives |
Appendix 05
DISCUSSION OUTLINE IN QUALITATIVE RESEARCH
1. Research design
Research on factors affecting cost management accounting at stone mining enterprises in Binh Duong. Qualitative research will solve related problems and provide a model of factors affecting this application. The results of qualitative research serve as the basis for establishing survey questions for quantitative research.
1.1. Research objectives
Qualitative research is considered the first step to implement the survey strategy of mixed research method. The goal is to inherit, identify, develop, and supplement factors affecting cost management accounting at stone mining enterprises in Binh Duong. At the same time, it is necessary to add the measurement of these factors from the perspective of survey participants.
1.2. Qualitative research methods
The method of qualitative research is the collection and construction of data, comparing reality with theory, data is collected through the situation of individuals or organizations. The author chooses the method of discussion with experts to serve the data collection.
The survey content on the current status of cost management accounting at stone mining enterprises in Binh Duong will be conducted by sending survey forms, telephone or other means of communication.
Sending documents: documents are sent to participants via email, which is convenient for participants to have time to answer, the data collected is more valuable when participants have more time to think. This method has a limitation that respondents sometimes do not want to answer accurately, or ask others to answer for them. Therefore, it should be combined with the direct interview method.
Interview: by meeting directly or by phone with the interviewee. The information provider can present his/her views, opinions
knowledge and past experiences. This method also has limitations, the answers are often biased in favor of the participants. To overcome this, the author will ask the questions that have been sent by mail, and complete the questions that are left blank or unanswered. Emphasize questions that tend to bias the respondents' views and find out the factors.
The individuals selected for the survey were those who were knowledgeable in that field. The selected individuals were individuals with majors in accounting, management accounting, those who were holding management positions or had many years of experience in stone mining enterprises in Binh Duong.
1.3. Discussion questions
Discussion questions are designed as open-ended questions, with respondents relying on their own experiences to provide answers to the survey.
Part 1: Introduction
Dear Sir/Madam
I am a PhD student at Thu Dau Mot University, I am currently doing the topic "Research on factors affecting cost management accounting at stone mining enterprises in Binh Duong"
The questionnaire was designed to identify and explore factors affecting cost management accounting at stone mining enterprises in Binh Duong. Your answers from the questionnaire when participating in this interview will be kept confidential, collected and analyzed to provide results for the survey.
This survey is part of my research. I hope that the results of this research will be recognized as a valuable academic document. If you want to know more about the questions in the survey, you can directly contact my scientific advisor: Associate Professor, Dr. Phan Duc Dung, Faculty of Accounting - Auditing, University of Economics and Law, Ho Chi Minh City National University, phone number: 0937.571.216
The information on your answer sheet is a valuable and important source of information for my research topic. If you are unable to answer the questions immediately, please let me know.
Survey questions can send the results to my email address: huuthachacc@gmail.com .
Part 2: Discussion questions
I am conducting research on factors affecting cost management accounting at stone mining enterprises in Binh Duong. First, based on domestic and foreign research works related to factors affecting cost management accounting as a basis for construction. I have selected 8 factors affecting cost management accounting to improve business performance. Based on research practice, I propose the following questions.
Part 2.1: Discuss the factors affecting cost management accounting at stone mining enterprises in Binh Duong.
Question 1: Please let me know whether your working unit applies cost management accounting or not?
Question 2: In your opinion, do the following factors affect cost management accounting at stone mining enterprises in Binh Duong?
Table 1: Influencing factors
STT
Factor name | |
1 | Business strategy |
2 | Legal regulations |
3 | Environmental cost control |
4 | Accounting staff qualifications |
5 | Understanding cost management accounting |
6 | The relationship between benefits and costs |
7 | Production scale |
8 | Production form |
Source: Author's synthesis
Question 3: In your opinion, besides the above factors, are there any other factors that affect cost management accounting at stone mining enterprises in Binh Duong?
Part 2.2: Discuss the scale of factors affecting cost management accounting at stone mining enterprises in Binh Duong.
Based on the factors explored in section 2.1, the author raises the following questions:
Question 1: According to you, what factors related to business strategy affect cost management accounting at stone mining enterprises in Binh Duong?
Question 2: According to you, what factors related to legal regulations affect cost management accounting at stone mining enterprises in Binh Duong?
Question 3: According to you, what factors related to environmental cost control affect cost management accounting at stone mining enterprises in Binh Duong?
Question 4: According to you, what factors related to the qualifications of accounting staff affect cost management accounting at stone mining enterprises in Binh Duong?
Question 5: According to you, what factors related to the awareness of cost management accounting affect cost management accounting work at stone mining enterprises in Binh Duong?
Question 6: According to you, what factors related to the relationship between benefits and costs affect cost management accounting at stone mining enterprises in Binh Duong?
Question 7: According to you, what factors related to production scale affect cost management accounting at stone mining enterprises in Binh Duong?
Question 8: According to you, what factors related to production form affect cost management accounting at stone mining enterprises in Binh Duong?
Question 9: According to you, what factors show the level of influence of factors on cost management accounting at stone mining enterprises in Binh Duong?
2. Qualitative research results
2.1. Synthesize research results from experts on factors affecting cost management accounting at stone mining enterprises in Binh Duong.
Table 2: Summary of expert opinions on factors
STT
Factor | Expert opinion | |
1 | Business strategy | Totally agree, because cost management accounting provides information for managers to perform control and decision-making functions to achieve plans, strategy has been set. |
2 | Legal regulations | Totally agree, because the stone mining industry is a special industry related to natural resources and environmental issues, it is bound by the regulations and laws of the State agencies. All costs arising in the mining process are affected by these regulations. Managers must always follow closely to make quick and timely decisions when the State changes or adds regulations. relevant laws. |
3 | Environmental cost control | Totally agree, the quarry industry. |