STUDY ON FACTORS AFFECTING MANAGEMENT ACCOUNTING TURNOVER, EXPENSES AND BUSINESS RESULTS IN NORTHERN VIETNAM ELECTRICITY ENTERPRISES BY QUALITATIVE METHOD

Abstract

Accounting of revenue management, expenses and business results is one of
the important contents of management accounting in enterprises in general and
electricity enterprises in particular. The authors have collected data of 47 power
units in Northern Vietnam through qualitative methods. The research results
show that there are 05 factors affecting accounting of revenue management,
expenses and business results in enterprises. Thereby, the authors provide
recommended solutions to improve the accounting of revenue management,
costs and business results in electricity enterprises.