摘要：In Vietnam, public hospitals are increasingly operating in a highly competitively environment and therefore cost management has become an imperative. The purpose of this research is to establish the factors influencing cost system development success among public hospitals in Vietnam. In order to achieve this objective, some primary and secondary data were used. The secondary data include books, journals, periodicals, unpublished research materials and the internet and the primary data include interview and a well-structured questionnaire administered to 260 respondents in the 50 public hospitals sampled from the population. The data collected from the questionnaire were analyzed using relevant econometric tests. The results suggest a relationship between the factors influencing the cost system development in public hospitals in Vietnam.
