Title:
FACTORS AFFECTING THE EFFICIENCY OF THE INTERNAL COST CONTROL SYSTEM OF NON-STATE-OWNED ENTERPRISES OPERATING IN FOOD PROCESSING AND TRADING SECTOR IN CAN THO

Authors:
Tran Thi Minh Hieu ,Vietnam

Abstract:
The main objective of the study is to determine the factors affecting the effectiveness of the internal costs control system of non-state enterprises operating in the food processing and trading sector in Can Tho city. In order to achieve the proposed research objectives, the author conducted direct interviews with 150 employees who are working in the planning - generalization department, finance - accounting department, statistics department of enterprises operating in the food processing and trading sector in Can Tho city. The results of the regression analysis show that there are 5 factors in the proposed research model that are statistically significant and affect the effectiveness of the internal cost control system in non-state enterprises operating in the food processing and trading sector in Can Tho city. Based on the research results, the author proposes some managerial implications to improve internal cost control effectively.