期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：3
页码：1-15
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Strengthening the application of management accounting (MA) at Vietnamese enterprises in the current period is very necessary. Such necessity results from functions, roles and duties of MA as well as requirements for enterprises in the current context of keen competition. Many theoretical issues deal with MA, but the question of how to apply MA at enterprises has arisen from Vietnames enterprises evidences. For this reason, the article deals with basic contents of MA and then proposes solutions to strengthening the application of MA to improve operational efficiency at Vietnamese enterprises in the current and next period..
关键词：Management Accounting;Application of Management Accounting;Operational Efficiency;Vietnamese Enterprises
