Factors Affecting the Application of Responsibility Accounting in Hanoi's Small and Medium-Scale Garment Enterprises

Responsibility accounting is one of the basic contents in management accounting at businesses and is one of the economic and financial management tools that plays an important role in operating, controlling and evaluating effectiveness. Production and business activities of the unit. To effectively apply responsibility accounting into the management of production and business enterprises, it is necessary to research the influencing factors to help manufacturing enterprises have a basis to apply responsibility accounting. Truly more complete, this meets practical requirements and is consistent with current trends. This article studies the current situation of responsibility accounting at small and medium-sized garment enterprises in Hanoi. Using quantitative research methods, the authors conducted a survey of 46 small and medium-sized garment enterprises in Hanoi. Survey results show that the level of responsibility accounting application in small and medium-sized garment enterprises in Hanoi is not high. New businesses are only interested in revenue, costs and profits, mainly with information provided on financial statements. Many businesses do not have clear decentralization of authority, so responsibility centers have not been formed. From the research results, the authors propose solutions to enhance the application of responsibility accounting in businesses.