Applying cost management accounting in commercial enterprises in the cosmetic industry in HCMC

Abstract

This study was conducted to measure the factors affecting the application of cost management accounting in commercial enterprises in the cosmetics industry in Ho Chi Minh City. The survey sample included 186 individuals who are employees of these enterprises. The author used a combination of qualitative and quantitative research methods through multivariate regression models to study the topic. The results confirm the factors of Coercive pressure; Administrator's perspective; Efficiency in providing accounting information; Methods and techniques of application; Qualifications of accounting staff; Level of IT application influence on the application of cost management accounting in businesses.