NGHIÊN CỨU CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN VẬN DỤNG KẾ TOÁN TRÁCH NHIỆM TẠI CÁC DOANH NGHIỆP XÂY DỰNG TRÊN ĐỊA BÀN TỈNH THANH HÓA

Abstract

Responsibility accounting is one of the contents of corporate management accounting as well as one of the management tools that plays an important role in operating, controlling and evaluating the effectiveness of production and business activities of the unit. In this article, the author focuses on an overview of responsibility accounting and factors affecting responsibility accounting at construction enterprises in Thanh Hoa province. On that basis, some solutions and recommendations are proposed to enhance the application of responsibility accounting in these enterprises in the future.