RESEARCHING THE EFFECTS OF SOME RANDOM FACTORS ON THE LEVEL OF USING THE HQKD MEASURES OF VIETNAMESE MANUFACTURING ENTERPRISES

Abstract

Measuring and evaluating business performance plays an important role in corporate governance. Financial performance measures have revealed many shortcomings such as encouraging short-term activities that are not linked to the business strategy of the enterprise. The trend of using financial measures combined with non-financial measures linked to strategy to evaluate the business performance of businesses is increasingly popular.

The objective of this study is to evaluate the current status of using operational efficiency measures and determine the influence of some random factors on the level of use of operational efficiency measures in Vietnamese manufacturing enterprises. The article also offers a number of recommendations that contribute to perfecting the measurement system to evaluate business efficiency in Vietnamese manufacturing enterprises.