THỰC TRẠNG SỬ DỤNG THÔNG TIN CHI PHÍ TẠI CÁC DOANH NGHIỆP NHỎ VÀ VỪA TRÊN ĐỊA BÀN TỈNH THANH HÓA

Abstract

The study aims to evaluate the use of cost information in small and medium enterprises (SMEs) in Thanh Hoa province on key aspects such as using cost information in planning, pricing, controlling and evaluating the results, and decision-making. The study conducted a survey of 412 managers and business owners, the results show that currently, businesses often use cost information in cost estimation and analysis, but not often use cost information to make pricing decisions, and to forecast business risks in the enterprise. The article also suggests some solutions to increase the use of cost information to improve corporate governance efficiency.
Keywords: Cost information, small and medium enterprises, coporate governance.