期刊名称：Management Dynamics in the Knowledge Economy Journal
印刷版ISSN：2286-2668
出版年度：2020
卷号：8
期号：3
页码：277-296
语种：English
出版社：College of Management, National University of Political Studies and Public Administration
摘要：The SME sector has a large representation within Ho Chi Minh City (HCMC)-Vietnam and it provides a significant contribution in supporting the socio-economic benefits. SMEs in the manufacturing sector within HCMC that participate in the global markets, should embrace and adopt enhanced performance to maximize the overall benefits and outcomes. This will promote the efficient management of the enterprises' overall internal resources in providing competitive equality with global corporations. Therefore, this empirical study analyses and reviews the management process that has adopted the mediating role of the budget process on the SMEs' performance. Based on the review of theories and related studies, it is evidenced that, the management process has incorporated the core-factors namely; business planning, organizational commitment, strategy implementation, managerial control with mediating role of the budget process; these applied core-factors contribute significantly in supporting the SMEs performance within the manufacturing sector of HCMC. Additionally, the outcomes of this empirical study will provide the key-procedures for SMEs such as; high-value knowledge and concepts to restructure their overall management, to gain growth in performance, improve their management capacity, develop their enterprises' sustainability into the new era.
