E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 4, Issue 1, 2024

Applying Strategic Management Accounting to Influence Business Efficency of Manufacturing Enterprises in Hanoi

Author(s): Pham Thi Thanh Hoa, Vu Thuy Duong


Strategic management accounting (SMA) is a development step of traditional management accounting with future orientation and outward-looking information, helping to greatly support the strategic management of businesses in a competitive economy. Painting. This article studies the impact of applying SMA on business performance. The research method is conducted by combining qualitative research and quantitative research to determine the research model, research hypotheses, test the research model and measure the impact of applying SMA on effectiveness. Business results of manufacturing enterprises in Hanoi. Based on data collection from 165 manufacturing enterprises in Hanoi. Research results show that applying SMA affects business efficiency at manufacturing enterprises in Hanoi. The experimental results add to the SMA research literature and the impact of SMA on business performance of enterprises, providing implications to promote the application of SMA at manufacturing enterprises in Hanoi.

Keywords: Strategic Management Accounting, Business Efficiency, Manufacturing Enterprises

Pages: 1432-1436

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