Factors Affecting Use of Expense Information on Financial Statements in Viet Nam Agricultural Enterprises
Author(s)
Thi Tuyet Do , Thi Thanh Huong Cao ,
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Abstract
Vietnam increasingly integrates into the international economy, so the competitive environment at home and abroad of agricultural enterprises (DN) is increasingly fierce. In order to survive and thrive in such an environment, an agricultural enterprise must have necessary information for governance, especially cost information (CI). Therefore, the use of cost information (UCI) for administration is an important and urgent issue.The result of the study show the impact of factors on UCI, respectively: cost management, information technology (IT), CI role and managerial support.
Keywords
Using information on costs, activity results, agribusinesses
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