Applying Strategic Management Accounting Techniques at Garment Enterprises in Northern Vietnam

Up to now, there are many modern management tools that have been created and used to evaluate business performance. To improve management efficiency, helping businesses stand firm in a competitive economy, administrators need to be equipped with modern management knowledge with the support of a strategic management accounting information system to provide appropriate and timely information to serve administrators in making decisions. In the industrial development plan to 2020 - 2030, the Garment industry continues to be a key industry in Vietnam's industrial structure. With the trend of an increasingly open economy, garment businesses have many opportunities but also many challenges. This article aims to understand the awareness of managers of garment companies in Northern Vietnam about the importance and role of strategic management accounting. At the same time, learn about the current status of applying strategic management accounting techniques in these companies.