FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING TO EVALUATE THE OPERATION EFFICIENCY OF TRAVEL ENTERPRISES IN HANOI

Abstract

The purpose of the article is to assess the factors affecting the implementation of management accounting to evaluate the performance of operations at travel enterprises in Hanoi. The author conducted a survey of 25 travel enterprises, with a total of 146 votes collected after screening and cleaning. The research results have shown 7 factors that positively affect the implementation of management accounting to evaluate the performance of operations, namely the size of the enterprise, the perception of senior managers about the usefulness of management accounting, the commitment of senior managers, the business strategy of enterprises, etc. Qualifications of accounting staff, information technology systems, competitive level of business environment. On the other hand, the research results also show that, although the number of travel enterprises that have implemented management accounting to evaluate the performance of operations is not high, travel enterprises have paid attention to and use management accounting as a tool to provide information on their strategic direction.