Strategy and Strategic Management Accounting: A Study of Enterprises In Hanoi
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2023, Vol 6, Issue 08
Abstract
In a globally competitive business environment, each company must have its own unique strategy to succeed. Strategic management accounting information helps managers determine the strategy and strategic position of the enterprise. In recent years, the number of enterprises in Hanoi has been constantly increasing and participating in all fields and business lines. This shows that businesses operate in a highly competitive environment. Research results from 125 enterprises in Hanoi have shown that all surveyed subjects are aware of the importance of strategic management accounting information. The survey results also support the hypothesis that there is a relationship between the types of strategies and the use of strategic management accounting techniques, including the groups strategic costing, strategic decision making, competitor competor accounting, customer accounting.
Authors and Affiliations
Nguyen Thi Linh, Tran Thi Du
Keywords
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- EP ID EP720260
- DOI 10.47191/ijmra/v6-i8-64
- Views 71
- Downloads 0
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