APPLYING MANAGEMENT ACCOUNTING AT WOOD PROCESSING INDUSTRY PRODUCTION COMPANIES IN BINH DUONG PROVINCE

Abstract

The goal of the research is to identify and measure factors affecting management accounting at manufacturing companies in the wood processing industry in Binh Duong province. Based on the survey, analysis, processing and evaluation of the results obtained, we propose some management implications to improve the application of management accounting for units. The study analyzed 174 survey samples representing company leaders. The author uses a combination of qualitative methods and quantitative research methods to carry out the topic. Analytical techniques include descriptive statistics, scale reliability testing, EFA analysis, and linear regression. There are 06 factors that have a positive impact on the application of management accounting at companies manufacturing the wood processing industry in Binh Duong province, including: Business strategy, Organizational costs, Company size, Human capacity accountant, Company owner's interest in management accounting, Level of market competition.