Factors which effect to organize costing management accounting systems of vietnam leather footwear enterprises in context of joining TPP.

ABSTRACT:

The main goal of TPP is to eliminate tariffs and barriers to goods, import and export services between negotiating countries under many laws, rules such as intellectual property, food quality, or safety at work… To incorporate economy relationship between these countries, through solutions eliminating tariffs, providing strong market access for goods and services. Besides increasing flow of capital, TPP is also expected to promote economy growth between participants. Our research proposes a model about factors which effect to organize costing management accounting systems of Viet Nam Leather, Footwear enterprises in context of joining TPP. Model is based on studying quantitative analysis EFA and multivariate linear regression of collective data from 253 accountants in different Leather, Footwear enterprises. Results indicated initial model explained more 54.9 percent. In there, factor of management function of firm is the most important, next to be factors relating technology and finally are factors of business context and manufacturing costing affecting to organize costing management accounting systems.

Keywords: Management Accounting, Cost Accounting, TPP, Vietnam

Nguyen Van Hai, Vu Manh Chien.

Proceedings of National Scientific Conference: Accounting and auditing of Vietnam in terms of integration, participation in world trade agreements, Hanoi Industrial University, December 2016, pages 157 - 173, publisher Labor - Society. ISBN: 978-604-65-2831-9.