CAC NHAN TO ANH Hl/^NG DEN TO CHlfC KE TOAN TRACH NHIEM TAI CAC DOANH NGHIEP LOGISTICS TREN DIA BAN THANH PHO HO CHI MINH
• HUYNH Disc LONG - TA THj CHUC QUAN
TOM TAT:
Theo thdng kd nam 2017, nganh Logistics etia thanh phd Ho Chi Minh (TP.HCM) dat 91.541 ty dong, chie'm 8,6% trong tdng GRDP va 14,8% trong khu vffc dich vu, day la nganh cd vi Iri quan trpng thff 2 trong 9 nganh dich vu trong ye'u cua TP.HCM, cd mffc tang trffdng 10,84% so vdi cung ky. De nSng cao nang Iffe canh tranh, ddi hdi cac doanh nghiep (DN) logistics tai TP.HCM phai doi mdi va nang cao nang Iffc to chffc va dieu hanh; phai danh gi^
dffde ke't qua, hieu qua hoal dpng cua tffng bd phan, tff do xac dinh trach nhiem cua tffng bp phan, cua moi ca nhan trong vide thffc hidn muc tidu ehung cua DN. Ke' loan trach nhidm (KTTN), mdt ndi dung cd ban cua kd' loan quan tri, chi ra each thffc thu thSp ihdng tin ve tinh hinh boat dong tttng bp phan, ehi ra phu'dng phap danh gia kd't qua boat dong cua tffng bp phan, trdn cd sd do xac dinh trach nhiem cua tffng bd phan, cua tttng ca nhan, nham phuc vu td't cho qua trinh tS chffc va dieu hanh. Thirc le' Men nay, van de t6 chffc KTTN tai cac DN logistics tren dia ban TP.HCM van chffa thffc hidn td't, vay cac nhan to' nao anh hu'dng de'n td chffc KTTN tai cae DN logistics tren dia ban TP.HCM? Kel qua nghidn effu khang dinh cd 5 nhan to':
Phan cap quan ly; nhSn thffc eua nha quan ly ve KTTN; chi phi td chffc KTTN; trinh dd nhan vidn ke' loan va quy md doanh nghiep anh hffdng de'n id ehffe KTTN lai cae DN logistics trdn dia ban TP.HCM.
Tff khda: Ke'loan trach nhidm, doanh nghiep, logistics, TP.HCM.
1. Gidi thidu De thffc hidn lo't ke' hoach nay, cac DN logistics tai Logistics la mot nganh dich vu quan trpng trong TP.HCM phai ddi mdi va nang eao nang Iffe canh ed ca'u tdng the nen kinh le' quo'c dan, trong kd' tranh, nang Iffc id chffc va dieu hanh, trong dd phai hoach phat trien logistics trd thanh nganh kinh id' hoan thien cd che' danh gia va xac dmh trach nhidm ehu Iffc, TP.HCM dinh hffdng xay dffng 3 trung ciia tffng bp phan, ciia tffng ca nhan trong viec thffc tamlogistics; pha'n da'u de'n nam 2020, td'c do lang hidn nhidm vu dffde giao, tffc la phai hoan thidn he trffdng dich vu logistics dat khoang 25%/nam, ty thd'ng KTTN cua DN. Vi vay, viee nghidn cffu cac trong ddng gdp vao GRDP dat khoang 9%-10%... nhan td'anh hffdng den td chffc cdng tac KTTN tai
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cac DN logistics tren dia ban TP.HCM la hel sffc can thie't. Thong qua vide nghidn effu nay giiip cho chiing la difa ra cac giai phap hoan thien id chffc cong tac KTTN, trdn ed sd dd xac dinh rd trach nhiem cua tffng ca nhan, iffng bd phan nham phuc vu td't cho cdng lac quan ly, lang hidu qua hoal dong, kha nang canh tranh cua cae DN logistics iren dia ban TP.HCM. Muc lidu cua bai vie't nay la:
Xac dinh cac nhan td' anh hu'dng va do Iffdng mffc dp anh hffdng cua tffng nhan Id'de'n id chffc cong lac KTTN tai eac DN logistics tren dia ban TP.HCM, dffa ra nhffng khuye'n nghi nham hoan thien to chffc cong tac KTTN trong cae DN logistics trdn dia ban TP.HCM.
2. Tong quan cac nghidn cu'u trffdc cd lien quan
2.1. Cdc nghien cdu tren the'gidi - Ahmed Belkaoui (1981), ed bai nghien effu
•'The Relationship between self- disclosure Style and Attitude lo Responsibility Accounting" da tnnh bay chuyen sau ve khai nidm, dieu kidn thu'c td' de ap dung KTTN trong td chffc, lam ro cac tmng tam trach nhidm, nha'n manh vai trd quan trong eiia con ngu'di trong to chffc KTTN.
- Mojgan va Safa (2012), thffc hidn nghien cffu
"Examining the Role of Responsibility Accounting in Organizational Structure" de cap dd'n mo'i quan he giffa KTTN, sff phan ea'p quan ly, va kiem soat chi phi hoat ddng. Bai nghidn cffu nay chii yd'u nham lam noi bat vai trd cua KTTN trong quan in doanh nghidp.
- Zakariah va Pyeman (2013), nghidn cffu ve
"Logistics Cost Accounting and Managment in Malaysia: Current Slate and Challenge, nghidn cffu nay nhSm muc dieh lam sang td linh hinh hien tai va nhffng thach thffe ve kd' loan va quan ly chi phi logistics tai Malaysia.
Beala Slusarczyk (2014), nghien cffu ve
"Logistics Costs Measurement at Enterprises"
nghien cffu nay chu yd'u ban ve va'n de chi phi kd' loan hoat ddng logistics trong DN va danh gia cac phffdng phap de do Iffdng chi phi logistics..v.v.
2.2. Cdc nghien cdu tren trong nUdc - Nguydn Thi Minh Phffdng (2013), irong luan an "Xay dffng md hinh kd' loan trach nhidm trong cac doanh nghiep san xua't sffa Viet Nam", tac gia nghien cffu vide to chffc he thd'ng KTTN nham cung ca'p cac thdng tin hffu ich cho cac nha quan
tri de danh gia hidu qua kinh doanh va trach nhiem quan ly cua tffng bp phan trong DN san xua't sffa tai Viel Nam.
- Nguydn Hffu Phu (2014), trong luan an "To chffc ke' toan trach nhidm trong cac tdng cong ty xay dffng thuoc Bd Giao thdng Van lai" da trinh bay mot so' va'n de cd't ldi nham td chffc he thd'ng KTTN trong cac tdng edng ty xay dffng, lac gia sff dung md hinh KM Star dd' danh gia thanh qua quan ly cua cac trung lam trach nhiem trong eac long cdng ly xay dffng.
- Nguydn Thi Bieh Lidn, Nguydn Thi Mai Hien (2017), cd bai bao "Ung dung ke'loan trach nhiem irong boat ddng ciia doanh nghidp Vidt Nam". Bai bao khang dinh vai trd va sif can thie't cua viec ffng dung KTTN tai cac DN Viet Nam va cho rang vide ap dung KTTN phai phii hdp quy md, yeu cau va nang lu'c quan ly ciia tffng DN...
Thong qua tdng hdp eae nghien cffu trong va ngoai nu'dc, tac gia nhan tha'y rang co nhieu edng trinh nghien cffu v^ vai trd, npi dung ciia KTTN, ve md'i quan he giffa sff phan cap quan ly va KTTN, ve nhffng each thffc lam giam chi phi logistics. Tuy nhien, cd ra'l it cdng trinh nghien cffu ve cac nhan to' anh hifdng va do Iffdng mffc dp anh hffdng eua eac nhan to' dd'n id chffc cdng tae KTTN tai cac DN Viet Nam va chffa cd cdng liinh nao nghien cffu ve va'n dd' nay lai cac DN logistics iren dja ban TP.HCM.
3. Cd sd ly thuye't va md hinh nghidn cu'u de xua't
3.1. Khdi niem ve KTTN
Cd nhieu tac giS dffa ra dinh nghia ve KTTN, cu the nhff sau:
- Nhdm tac gia Anthony A.Atkinson, Rajiv D Banker, Robert S Kaplan and S.Mark Young cho rang: KTTT la mdt hd thd'ng kd'loan nham thu thap, tdng hdp va bao eao cac thdng tin cd lien quan de'n trach nhidm cua mdi nh^ quan ly neng biet d mdt id chffc, ddng thdi cung cap thdng tin vdi muc dich danh gia thanh qua trach nhidm mdi nha quan ly va lao ra cac bao cao trach nhiem ddi vdi mdt ca'p quan ly.
- Nhdm lac gia Clive Emmanuel, David Otley and Kenneth. A Marchanl cho rang: KTTN la he thd'ng ke' loan nham thu thap va bao cao nhffng thdng tin tai chinh vl nhffng trung lam khae nhau trong mot td chffc.
- Theo Doan Ngpe Que' va cpng sff cho rang:
KTTN la he thd'ng thu thap, xff ly va truyen dat thdng lin cd the kiem soat theo pham vi trach nhiem cua tffng nha quan tri nhSm dat dffde muc lieu chung cua td chffc...
Tdm lai: KTTN, mdt ndi dung ed ban cua kd' toan quan tri, chi ra each thffc thu thap thdng tin ve linh hoat ddng tffng bd phan, chi ra phffdng phap danh gia kd't qua hdat dpng cua tffng bd phSn, trdn ed sd dd xac dinh trach nhidm ciia tttng bp phan, ciia tffng ca nhan, nham phuc vu td't cho qua trinh td chffc va didu hanh.
3.2. Cdc nhdn to' dnh hiidng de'n to' chdc KTTN trong DN
Tren cd sd tham khad nhffng nghien cffu trffdc.
Id chffc KTTN se chiu anh hffdng bdi cac nhSn id' sau day:
3.2.1. Phdn cap qudn ly
Theo Langfield-Smith & cpng sijf (2012), td chffc KTTN cd md'i quan he vdi sff phan ca'p quan ly trong DN, khdng chi ddn gian U cung cap dff lieu chi phi, ma edn ehd phep nhan vien cd nhffng quyd't dinh tdt hdn trong sff phan chia trach nhidm va quyen ban. Do do, sff phan ea'p quan ly la nhan td'anh hu'dng dd'n id ehffc KTTN tai cac DN.
3.2.2. Nhdn thdc cua nhd qudn ly
Holmes va Nicholls (1989) phSn tieh rang trinh do hpe v^i'n v^ nhan thffc cua ngffdi quan ly cd anh hu'dng dang ke de'n viec thu nhan hoac ehuan bi thong tin kd' loan. Nha quan ly eac cap trong DN tham gia chat che trong vide quan ly, ndn nhan thffc eiia nha quan ly cd the trffc tid'p anh hifdng dd'n mffc do thifc hidn cdng tac KTTN trong DN. Do dd nhan thffc cua nha quan ly la nhan to' cd md'i quan hd tich cffc dd'n td chffc KTTN trong DN.
3.2.3. Quy md doanh nghiep
Theo nghien cffu cua Kamilah A.(2012) cho tha'y cd sff lac ddng tff quy md eiia DN dd'i vdi vide van dung kd' toan quan tri trong DN va to chffc KTTN. Nhffng DN cd quy md Idn, de quan ly td't hdn can phai thffc hidn sff phan ca'p quan ly va dieu nay anh hu'dng dd'n td ehffc KTTN trong DN, do dd, quy md DN la nhan id anh hffdng dd'n id chffc KTTN tai eac DN
3.2.4. Trinh do ciia ngUdi lam cdng tdc kelodn Nghien cffu eua Haldma va Laats (2002), Al- Omiri (2003) va Ismail va King (2007) cho rang, trinh dp cua nhan vien ke' loan cd lien quan dd'n
mffc dp id chffc KTTN. Trinh dp cua nhan vidn ke toan dffde coi la mot trong nhffng yd'u td' tiem an ed the anh hffdng dd'n viec td chffc KTTN trong DN, trinh dd cua ngffdi lam ke'toan dffde thd hidn d cac loai van bang ma nhan vidn kd' lo^n sd hihi.
Do dd, trinh dp ciia ngffdi lam cdng tae kd' todn la nhan to' anh hffdng dd'n to chffc KTTN lai cac DN.
3.2.5. (fng dling cong nghe thdng tin Chang (2001) da khang dinh he thd'ng thdng tin kd' todn ddng mdt vai tro quan trpng trong viec l6 chffc quan ly doanh nghidp ed hieu quS. Vide ffng dung cdng nghe thdng tin trong cdng tac quan ly va trong cdng tac ke'toan se tae ddng tich cffc dd'n vide td chffc KTTN irong DN. Do do, ffng dung cong nghe thdng tin la nhan to' anh hffdng dd'n td ehffc KTTN tai cac DN
3.2.6. Chl phi td chdc KTTN
Chi phi td chffc KTTN la va'n de ra't dang quan lam tai cac DN, td chffc KTTN phai dam bao nguydn tae ldi ich thu dffde se Idn chi phi id chffc KTTN. Ke't qua nghien cffu cua Dao Khanh Tn (2015) cho Ihay chi phi td chffc KTTN anh hffdng dd'n vide td ehffe KTTN trong DN. Do dd, chi phi td ehffc KTTN la nhan id' anh hffdng de'n td chffc KTTN tai cac DN.
3.3. Mo hinh nghidn cdude xud't
Tren cd sd nghidn cffu cac cdng trinh nghien cffu trUdc day va phan tich cac nhan id' anh hffdng dd'n id chffc KTTN lai cac DN, tac gia de xuat md hinh nghidn cthi cac nhan to' anh hifdng dd'n id chffc KTTN tai eac DN logistics tai TP.HCM nhu'sau: Hinh I.
Cac gia thuyd't nghien cffu du'a tren md hinh dl xua'tnhffsau:
HI: Phan cap quan ly cd md'i quan he ly le thuan vdi id chffc KTTN
H2: Nhan thffc cua nha quan ly cd md'i quan he ly le thuan vdi td chffc KTTN
H3: Quy md doanh nghiep cd md'i quan he ty le thuan vdi td chffc KTTN.
H4: Trinh dp ngffdi lam kd' loan cd md'i quan he ty Id thuan vdi td chffc KTTN.
H5: Ung dung cdng nghd thdng tin cd md'i quan he ty Id thuan vdi td chffc KTTN.
H6: Chi phi id chffc KTTN cd md'i quan he ly le thuan vdi td chffc KTTN
4. Phifdng phap nghidn cihi
Tac gia sff dung phffdng phap nghien cffu hdn hdp bao gom:
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Hinh 1: Mo hinh nghien c(tu dS xua't
4.1. Phuong phdp dinh tinh
Phffdng phap dinh tinh dffde thffc hien tren cd sd tham kh^o eae nghien cffu trffdc day va thao luan vdi nhffng giang vidn kd'loan cd kinh nghiem tai cac trffdng dai hoc de giai thich cae nhan id' anh hifdng dd'n id chffc KTTN trong cac DN logistics tai TP.HCM, tff dd xae dinh md hinh nghidn cffu va thang do chinh thffc. Md hinh nghien cffu eiia tie gia bao gdm I bid'n phu thuoc, 6 bid'n ddc lap, 30 bie'n quan sat, cu the la; Quy md DN (QMDNl, QMDN2, QMDN3, QMDN4, QMDN5); Chi phi td chffc KTTN (CPl. CP2, CP3, CP4, CP5); Trinh do ngifdi lam ke' loan (TDNVKT1,TDNVKT2,TDNVKT3,TDNVKT4, TDNVKT5); Nhdn thffc cua nha quan ly (NTKTTNI, NTKTTN2, NTKTTN3. NTKTTN4);
Cng dung cdng nghe thdng tin (UDCNTT 1, UDCNTT2, UDCNTT3, UDCNTT4); Phan ea'p quan ly (PCQLl, PCQL2, PCQL3); Td chffc KTTN ( TCKTTNl, TCKTTN2. TCKTTN3, TCKTTN4).
4.2. PhUdng phdp dinh Iddng
Phffdng phap dinh Iffdng du'dc thi/c hien trdn cdsd sff dung md hinh phan lich nhan td'kham pha (EFA). Cu the:
- Xac dinh mdu nghien cdu: Theo Hair (2006), md binh nghien cffu gom 30 bid'n quan sat thi kich thude m§u td'i thieu la 150 (5x30), tac gia da quyd't dinh ehpn cd mau cho nghidn cffu la 160, Mau dUdc tac gia chpn theo phffdng phap chpn miiu ngSu nhidn, sd' mlu dffde la'y la eac DN logistics tai TP.HCM,
- Thu thdp vd phdn tich dd lieu: De thu thap dff heu, tae gia lap bang eau hdi gffi cho cac DN logistics tai TP.HCM trong nam 2017, theo thang do Likert 5 mffe dp, gdm cd 30 eau hdi, tac gia thu ve 151 bang hdi hdp Id. Trdn cd sd dd, danh gid dp tin cay thang do, phan tich EFA, phan tich hdi quy da bid'n diJa vao cdng cu SPSS 20.0.
5. Ke't qua nghidn cffu
5.1. Ke'tqud kiem dinh dd tin cq.ythangdo He so'Alpha cua thang do: Phan cap qudn ly la 0,923, nhan thffe eua nha quan ly la 0,948, quy md cua doanh nghidp la 0,968, trinh dp ngffdi lam kd' loan la 0,970, ffng dung cdng nghe thdng tin la 0,964, chi phi id chffc KTTN la 0,963 va id chffc KTTN la 0,962. Ta't ed he sd Alpha deu > 0,6, ngoai ra cac he so tu'dng quan bid'n long cua ta't cd cac bid'n quan sat deu > 0,3, vi vay lat ed thang do eua cac bie'n deu dat cha't Iffdng td't va dffde sff dung trong md hinh.
5.2. Kit qud thdc hien kiem dinh cua EFA - Ket qud kiem dinh tinh thich hap ciia EFA:
Thffdc do KMO la 0,944 ( 0,5< 0,944 < I), vi vay vide lffa ehon md hinh phan tich nhan to' khdm pha (EFA) la phu hdp vdi dff lieu thffc te'.
- Kel qud kiem dinh tuang quan gida cdc bie'n quan sdt (Barllett's Test): Gia tri Sig la 0,000 <
0,05, ket luan ede bid'n quan sdt cd md'i tffdng quan tuye'n linh vdi tttng bid'n dpc lap.
- Kel qud kiem dinh phuang sai trich: Ta cd Eigenvalues > I, tdng phu'dng sai trich la 98,302%
> 50%, ket ludn 98,302% ihay ddi ciia cac nhan td du'dc giai thich bdi cdc bie'n quan sal.
- Ket qud ma Iran xoay cdc nhdn td: Cac bid'n quan sat deu cd he so tdi nhan to (FL) > 0,55 do quy md mlu la 151 (100 < 151 < 350 nen FL >
0,55), ndn cdc bid'n quan sdt deu dffpc xem la cd y nghTa thffc tien trong md hinh phan lich nhan to' kham pha EFA,
- Ket qud kiem dinh EFA dd'i vdi bien ptm thuoc td chdc KTTN. Thffdc do KMO la 0,88 i( 0,5<
0,881 < 1), vi vdy vide lffa chpn md hinh phan tich nhan td kham pha (EFA) la phii hdp vdi dff lieu thffc te'. Gid in Sig la 0,000 < 0,05, ke't tuan cac bid'n quan sal cd mdi tffdng quan tuyd'n tinh vdi bie'n phu thupc id ehffc KTTN. Eigenvalues > 1, ldng phu'dng sai trich la 90,168% > 50% , ke't luan 90,168% thay ddi ciia bid'n phu Ihudc td chffc KTTN du'dc gidi Ihich bdi cde bid'n quan sdt.
5.3. Ket qua phdn tich hoi quy da bie'n - Ket qud kiem dinh he sd hdi quy: TS't cd cde bie'n ddc lap deu ed Sig < 0,05, vi vay md hinh hdi quy da bid'n cd 1 bie'n phu thupc la td chffc KTTN va 6 bie'n ddc lap nhifde xua't, dam bao cd y nghia thd'ng ke vdi dp lin cay cao.
- Ke't qud kiim dinh mdc do gidt thich cda mo hinh: He so' R- hieu chinh la 0,893, cho thay 89,3% thay ddi ciia bid'n td chffc KTTN dffde gidi thich bdi 6 bid'n ddc lap.
- Ket qud kiim dinh mdc do phu hop cda md hinh- kiim dinh F ( Phdn tich ANOVA): Gid tri Sig la 0,000 < 0,05, do do 6 bie'n dde lap cd iffdng quan tuyd'n tinh vdi bie'n phu thupc la id chffc KTTN.
' Kel qud kiim dinh phuang sat phdn du khdng ddi, ta thdy: Cac bie'n quy md DN, chi phi id chffc KTTN, trinh do ngffdi lam kd' loan, nhan thffc cua nha qudn ly, phan ca'p quan ly cd Sig.>0,05, ndn ket luan cac bie'n nay dam bdo khdng cd hien tffdng phffdng sai phan dif khong ddi, ridng bie'n ffng dung edng nghe thdng lin ed Sig. <0,05 ndn loai bie'n nay ra khdi md hinh.
Tff ke't qua phan lich hdi quy da bie'n, tde gid ed nhan dinh sau
- Dffa vao he sd' B cho tha'y 5 bid'n ddc lap ed md'i quan he ty Id thuan vdi bid'n phu thude, eu the: Khi cde ye'u td khac khdng ddi, quy md DN tang thdm 1 diem, thi viec to ehffc KTTN se tang them 0.194 diem; chi phi td chffc KTTN lang them I diem, thi vide id chffc KTTN se tang thdm 0,214 diem; trinh dp nhan vien kd'toan tang them
I diem, thi vide td chffc KTTN se tang thdm 0.201 diem; nhan thffc eua nha qudn ly tang them 1 diem, Ihi vide td ehffc KTTN se tdng thdm 0.251 diem; phan ca'p qudn ly lang thdm 1 diem, thi viee id chffc KTTN se tang them 0.339 diem.
- Dffa vao he sd'Beta ta tha'y tim quan trpng va mffc dp tac ddng ciia cac bid'n ddc lap, cu the la:
Gia In tuydt doi Beta ciia phan ca'p qudn ly la 0,339 (28,28%); nhan thffc cua nha quan ly la 0,251 (20,93%); chi phi td chffc KTTN la 0,214 ( 17,85%); trinh do nhan vien ke' todn la 0,201 (16,76%); quy md DN la 0,194 (16,18%).
6. Kd't lu^n va khuyd'n nghi 6.1. Ke't luan
Muc lieu ciia lac gia Irong nghien cffu nay la nham xde dinh cac nhan td' dnh hffdng va ddnh gid mffc dd anh hffdng cua cac nhan id dd'n td chffc KTTN trong cac DN logistics tai TP.HCM. Ke't qua nghien ciJu khSng dinh cd 5 nhan td' anh hffdng de'n td chffc KTTN trong cdc DN logistics tai TP.HCM va mffc dp anh htfdng cua 5 nhan to' nay la: Phan cap quan ly la 0,339 (28,28%); nhan thffc cua nhd qudn ly la 0,251 (20,93%); chi phi td chffc KTTN la 0,214 (17,85%); trinh dd nhan vidn ke lodn la 0,201 (16,76%); quy md DN la 0,194 (16,18%).
6.2. Khuyi'n nghi
Tren cd sd kd't qua nghidn cffu, tdc gia dffa ra cac khuyd'n nghi de thffc hien td't td chffc KTTN trong cde DN logistics tai TP.HCM nhff sau:
Cac DN logistics tai TP.HCM phai td ehffe tdt sff phan cap quanly, xde dinh ro nhiem vu, quyen han, trdeh nhidm cua tffng bp phan va ca nhdn trong DN; eac nha quan ly DN phdi nhan thffc tam quan trong ciia KTTN va nhffng ldi ich khi td chffc thffc hidn KTTN; phai chap nhdn bo mffc chi phi dau Iffde dp dung KTTN, chl phi trang bi he thd'ng thdng tin, he thd'ng mdy mdc thie't hi phuc vu cho KTTN; phdi dao tao va nang cao trinh dp dpi ngii nhan vidn kd' loan, bdi dffdng kie'n thffc ve KTTN cho nhan vidn ke'todn...
Ve phia Nha ni/dc can xay du'ng chie'n Iffdc phat trien dich vu logistics mang linh canh tranh loan cau, chu trpng vao vide hoan thien chinh saeh, phdp ludt vd dich vu logistics, tap trung hoan thien ke't ca'u ha tang cho logistics, nang cao ndng lu'c va md rdng cdc cang hang khdng, cang bien nham nang cao cha't lu'dng dich vu logistics.., •
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TAI LIEU THAM KHAO:
Tieng Anh:
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Ngay nhan bai: 11/8/2018
Ngay phan bidn danh gia va sufa chffa: 21/8/2018 Ngay chap nhSn dang bai; 31/8/2018
Thdng tin tdc gid:
PGS. TS. HUYNH DifC L O N G TA THJ CHUC QUAN
Trffdng Dai hpc Kinh td' TF. Hd Chi Minh
FACTORS IMPACTING ON ORGANIZING RESPONSIBILITY ACCOUNTING AT LOGISTICS ENTERPRISES OPERATING
IN HO CHI MINH CITY
• Assoc.Prof. Ph.D. HUYNH DUC LONG
• TA THI CHUC QUAN University of Economics Ho Chi IVIinh City
ABSTRACT:
According to thestalislicsof 2017, the logistics sector of Ho Chi Minh City (HCMC) reached 91,541 billion VND, accounting for 8.6% of the GRDP and 14.8% of the service sector. With the growth rate of 10.84% in 2017, the logistics sector is the second-most important industry among nine key services sectors of the city. To improve their competitiveness, it is neccessary for logistics enterprises operating in HCMC to innovate and enhance their capacities of organizing and operating, to correctly evaluate performance of each department to determine the responsibility of each deparment and individual for achieving general goals of the enterprise.
Responsibility accounting is an underiying concept of management accounting. This subconcept helps enterprises to collect information and evaluate the performance of each department and also individual to improve the enterprises oepration and organization. In fact, the organization of responsibility accounting at logistics enterprises operating al HCMC has not been well implemented. This paper is lo identify factors impacting on the organization of responsibility accounting at these firms. The resuls show that five factors affecting organization of responsibility accounting at logistics enterprises operating at HCMC are 1) decentralization; 2) awareness of managers of the responsibihiy accounting; 3) the cost of organizing responsibihty accounting; 4) the capacity of accounting staff and 5) the size of enterprise.
Keywords: Responsibility accounting, enterprises, logistics. Ho Chi Minh City (HCMC).
4 1 0 So 12-Thang 9/2018
