http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
SMALL AND MEDIUM ENTERPRISES IN VIETNAM
Ha Thi Thuy Van,Dam Bich Ha 한국무역학회 2017 한국무역학회 국제학술대회 Vol.2017 No.11
From present to the year of 2018, many international commitments, including the agreement on Trans Pacific Partnership - TPP will be effective. This period of time is approaching, with 96% of active enterprises in total are small and medium enterprises, Vietnam is facing huge challenges of competitiveness when entering the international market. Therefore, in this article, the group of authors have researched the advantages and challenges for small and medium enterprises (SMES) when Vietnam participated in the international market. The article analyzes the situation, clarifies the opportunities for SMES and also points out the fundamental challenges that SMES encounter upon internationalization. These challenges have limited accessibility, investment, and expansion of SMES when participating in international markets. Accordingly, the article proposes a number of solutions for SMES and Governmental organizations when engaging in international market in the near future.
Thi Kim Anh VU,Bich Ha DAM,Thi Thuy Van HA 한국유통과학회 2022 유통과학연구 Vol.20 No.1
Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/ Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.