Factors Influencing the Intention to Apply Cost-Volume-Profit Analysis in Labor Export Enterprises: Research of the Technology Acceptance Model (TAM)

Cost-volume-profit analysis (CVP) is an analysis of costs, analysis of production and consumption volume, and analysis of selling prices affecting the profitability of enterprises. CVP analysis provides appropriate and timely information to help manager make effective business decisions. CVP analysis-a technique of management accounting that provides sufficient information including financial and non-financial information. Therefore, CVP analysis becomes an indispensable management tool and always exists in providing information for business decision making at all times. However, managers often only focus on financial accounting in the enterprise without paying or paying little attention to applying management accounting, mainly applying CVP analysis. This article is based on the technology acceptance model, implemented at Labor Export Enterprises in Vietnam with 116 surveyed questionnaires to assess core values. Factors affecting the intention to apply CVP analysis of managers. The results showed that factors affecting the intention of applying CVP analysis of enterprises include perceived usefulness, perceived ease of use of CVP analysis and social impact. This article brings important contributions to academics and practical solutions.