VAI TRÒ CỦA THÔNG TIN KẾ TOÁN QUẢN TRỊ TRONG VIỆC RA QUYẾT ĐỊNH NGẮN HẠN CỦA NHÀ QUẢN TRỊ

Abstract

Administrators are often confronted with making decisions on which products to manufacture, which method of production to be adopted, whether the products should be manufactured on their own or bought from outside, if their operation should be stopped, dissolved or continue to exist ... The decisions are more difficult and complicated with the increase and fluctuation of the information related to the operation of the business. In particular, international economic information is closely connected to the internal management activities of enterprises. Its role is very important in making short-term decisions to increase the business competitiveness in the market economy, especially the businesses with large consumer markets.

               Key word: Management accounting, short-term decisions, management accounting information, corporate manager