摘要：Responsibility accounting provides not only financial and non-financial information for decentralized
managers but also it gives suitable responsibility for other parts or other responsibility centers
to understand whether or not they work properly. Completing responsibility accounting in enterprises
depends on many internal and external factors. This research uses quantitative research
method to analyze the factors affecting the responsibility accounting in livestock food processing
enterprises (LFPE) in Binh Dinh province, Vietnam. The results indicate that various factors affect
the responsibility accounting including managerial decentralization, division the organization into
responsibility centers, income and cost allocation, estimations, reality and estimation evaluation,
reporting, rewarding, etc. Based on those results we offer some intuitive recommendations for firms
to increase financial performance.
