PEOPLE'S COMMITTEE OF BINH DUONG PROVINCE
THU DAU MOT UNIVERSITY
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NGUYEN HUU THACH
RESEARCH ON FACTORS AFFECTING COST MANAGEMENT ACCOUNTING AT STONE MINING ENTERPRISES
IN BINH DUONG
MASTER'S THESIS MAJOR: ACCOUNTING CODE: 8 34 03 01
BINH DUONG – 2021
PEOPLE'S COMMITTEE OF BINH DUONG PROVINCE
THU DAU MOT UNIVERSITY
NGUYEN HUU THACH
RESEARCH ON FACTORS AFFECTING COST MANAGEMENT ACCOUNTING AT STONE MINING ENTERPRISES
IN BINH DUONG
MASTER'S THESIS MAJOR: ACCOUNTING CODE: 8 34 03 01
SCIENTIFIC INSTRUCTOR: ASSOCIATE PROFESSOR, DR. PHAN DUC DUNG
BINH DUONG – 2021
COMMITMENT
I, Nguyen Huu Thach, hereby declare that this is my own research work. The data in the thesis are honest. The results in the thesis have not been published in any other work.
Binh Duong, September 13, 2021
Student
Nguyen Huu Thach
ACKNOWLEDGEMENTS
First of all, I would like to sincerely thank the teachers of Thu Dau Mot University and the staff of the Graduate Training Institute of the school for equipping and imparting me useful knowledge during my time studying at the school so that I could complete this research.
I would like to sincerely thank Associate Professor, Dr. Phan Duc Dung, for his dedicated guidance and encouragement in completing this thesis.
I would like to sincerely thank the company, leaders, accounting and financial management departments of the enterprises for taking the time to participate in the survey thoroughly and enthusiastically, helping me complete the research.
I would like to sincerely thank my friends, relatives and colleagues for their encouragement and creating favorable conditions for me to complete this research.
Finally, I would like to send my best wishes to teachers, companies, friends and colleagues.
Binh Duong, September 13, 2021
Student
Nguyen Huu Thach
SUMMARY
The main content of the thesis is to identify and develop factors affecting cost management accounting at stone mining enterprises in Binh Duong.
Measure the level of influence and contribution of factors as a basis for making recommendations to improve management effectiveness.
The research results identified 8 factors affecting cost management accounting at stone mining enterprises in Binh Duong, including: (1) production scale, (2) awareness of cost management accounting, (3) environmental cost control, (4) accounting staff qualifications, (5) production form, (6) business strategy, (7) relationship between benefits and costs, (8) legal regulations.
Business administrators can refer to the results of this study to organize cost management accounting work at their businesses appropriately, using useful information to strengthen cost control and improve the efficiency of production and business activities.
INDEX
COMMITMENT i
ACKNOWLEDGEMENTS ii
SUMMARY iii
TABLE OF CONTENTS iv
LIST OF ABBREVIATIONS viii
LIST OF TABLES ix
LIST OF DIAGRAMS, GRAPHS xi
INTRODUCTION 1
1. The necessity of research topic 1
2. Research objective 2
2.1. General research objectives 2
2.2. Specific research objectives 2
3. Research question 2
4. Research subject 3
5. Research scope 3
6. Research method 3
7. Structure of the thesis 3
CHAPTER 1: OVERVIEW OF PREVIOUS STUDIES 4
1.1.Overview of foreign research
4
1.2. Overview of domestic research
8
1.3. Comments on related research works 12
1.3.1. For foreign research projects 12
1.3.2. For domestic research projects 12
1.3.3. Gaps in research 12
1.4.Research orientation
14
CHAPTER 1 SUMMARY 15
CHAPTER 2: THEORETICAL BASIS AND RESEARCH MODEL .. 16
2.1. Theoretical basis 16
2.1.1. Concept of cost management accounting 16
2.1.2. The nature of cost management accounting 16
2.1.3. The role of cost management accounting 18
2.1.4. Cost management accounting function 18
2.2.Basic theory 20
2.2.1. Random Theory 20
2.2.2. Representative theory 20
2.2.3. Theory of benefit and cost relationship 21
2.2.4. Legal Theory 21
2.2.5. Stakeholder Theory 21
2.3. Characteristics of stone mining enterprises in Binh Duong 22
2.3.1. Specifications and uses of each type of construction stone in BD 22
2.3.2. Process of mining, producing and trading construction stone in BD 22
2.3.3. Cost characteristics in the construction stone production industry in BD 25
2.4. General concept of factors affecting accounting work
Cost management accounting at stone mining enterprises in BD 27
2.4.1. Business strategy 27
2.4.2. Legal regulations 28
2.4.3. Environmental cost control 28
2.4.4. Accounting staff qualifications 28
2.4.5. Perception of cost management accounting 29
2.4.6. The relationship between benefits and costs 29
2.4.7. Enterprise production scale 29
2.4.8. Production form of the enterprise 30
CHAPTER 2 SUMMARY 32
CHAPTER 3: RESEARCH METHODOLOGY
33
3.1.Research framework 33
3.2.Research process 33
3.3. Research content
34
3.4.Research methods 35
3.4.1. Qualitative research 35
3.4.2. Quantitative research 36
3.5. Building research models and hypotheses 39
3.5.1. Building a research model 39
3.5.2. Research hypothesis 42
3.6.Research scale 43
3.6.1. Principles of building a scale 43
3.6.2. Scale of measurement of factors affecting cost management accounting at stone mining enterprises in Binh Duong 43
3.7. Survey subjects and sample size
52
3.7.1. Survey subjects 52
3.7.2. Research sample size 52
3.8.Data collection and data processing methods 53
3.8.1. Data collection method 53
3.8.2. Data processing method 53
CHAPTER 3 SUMMARY 54
CHAPTER 4: RESEARCH RESULTS AND DISCUSSION 55
4.1. Qualitative research results 55
4.1.1. Survey results on the current status of cost management accounting at stone mining enterprises in Binh Duong 55
4.1.2. Factors affecting cost management accounting at stone mining enterprises in Binh Duong 57
4.1.3. Comparison with previous studies 60
4.1.4. Scale for evaluating factors affecting cost management accounting 61