Performance evaluation criteria system in management accounting: A study of manufacturing enterprises in Hanoi

If manufacturing enterprises in Hanoi want to operate effectively in a competitive environment, they must invest in capital and modern technology and be managed according to modern methods. In the technical groups of management accounting, the group of measurement systems for performance evaluation plays an important role in providing information to managers. The author conducts research in manufacturing enterprises in Hanoi, with 78 questionnaires sent to 78 companies in the first quarter of 2023. The author uses SPSS to process the collected data. The results show that competitive pressure, the degree of decentralization, and the professional qualifications of management accountants have a positive effect on the level of use of the business performance evaluation criteria system.