Tổ chức hệ thống thông tin kế toán quản trị chi phí trong các doanh nghiệp da giầy việt nam tt

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INTRODUCTION
1. Essential of the dissertation
Nowadays, leather and footwear is the third largest export sector in Vietnam.
Erwin Schweisshelm (2016) There are about 700 enterprises operating in the leather
and footwear industry, attracting more than one million workers. Export turnover of
the whole industry reached US$ 16.2 billion in 2016, and nearly reached US$ 18
billion in 2017 (Vietnam Leather, Footwear and Handbag Association, 2016a). Under
the common goal of development till 2020, Vietnam Leather and Footwear Industry
will become an important spearhead export industry of the national economy,
continuing to hold a position in the group of world-leading producing and exporting
Leather - Footwear products countries as well as creating more jobs for the society
(Ministry of Industry and Trade, 2010).
The cost management accounting information system is a collection of
information on resources, such as people and equipment, which is to convert financial
data and other data into information on the cost of utility for the manager (Bodnar &
Hopwood, 2001). Not only that, but also a set of related activities, documents and
technologies designed to collect data, process and report information to a group of
internal decision makers (Hurt & Zhen, 2008). The cost management accounting
information system reflects the implementation of input and output costs in the course
of production and business. The cost management accounting information system
helps the administrator understand the current situation of production and business
activities of the enterprise, thereby helping the administrators make timely adjustment
and supplement policies for the production and business activities of the enterprise.
The cost management accounting information system provides information to help
business administrators choose the most optimal business plan among different types
of business plans. The cost management accounting information system is very
essential and useful for the enterprises, helping administrators make the right and
timely decisions. (Dao Thuy Ha, 2015; Le Thi Minh Hue, 2016).
However, some studies and reports show that the leadership of Vietnamese
leather and footwear enterprises are facing obstacles in making decisions: The main

reason is due to the slow access to cost accounting information management, unclear
and consistent information with not high applicability. (Lac Phong, 2016). For finding
the cause of this issue, according to the survey results of leather and footwear
enterprises, only a small number of enterprises have had cost management accounting
information system, mainly foreign-invested enterprises, while the rest of the domestic
enterprises have not organized the cost management accounting information system
because they are not aware of the importance of the information provided by the cost
management accounting in term of business management, or they do not know how to
organize the cost management accounting information system.
Stemming from the above reasons, the dissertation "Organizing the cost
management accounting information system in Vietnamese leather and footwear
enterprises" was selected by the postgraduate student as the topic of his dissertation to


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evaluate the current situation and propose solutions to improve the organization of cost
management accounting information system (AIS) in Vietnamese leather and footwear
enterprises.
2. Research targets
General target: Organizing the cost management AIS in Vietnamese leather
and footwear enterprises.
Specific targets:
(1). Generalize the theoretical basis of the organization of the cost management
AIS, the organizational factors that affect the quality of the the cost management
accounting information in manufacturing enterprises.
(2). Survey into the cost management AIS in Vietnamese leather and footwear
enterprises.
(3). Perform an analysis of organizational factors affecting the quality of the
cost management accounting information in Vietnamese leather and footwear
enterprises.

(4). Suggest solutions which may improve the cost management AIS in
Vietnamese leather and footwear enterprises.
3. Research methodology
This dissertation applies a research methodology combining qualitative and
quantitative research methods. Including:
Secondary data related to general information on the sector or field of research,
etc. is collected through the Ministries’ document system, published research works,
books, magazines. websites of Ministry of Industry and Trade, Vietnam Leather,
Footwear and Handbag Association, Vietnam Leather and Footwear Association, and
websites such as www.moit.gov.vn, www.lefaso.org.vn, www.sla.org.vn. Research of
the above documents gives an overview of Vietnam leather and footwear industry, the
characteristics of the leather and footwear industry, and the contributions of the leather
and footwear industry to the national economy. In addition, other documents which are
scientific research works at home and abroad, and magazines, theses, dissertations, etc.
are also used to summarize and develop basic theoretical issues about the cost
management accounting information and the cost management AIS in manufacturing
enterprises, hence they will be applied to the Vietnamese leather and footwear
enterprises.
For the primary data: The primary data system was collected on the basis of
conducting surveys and investigation in Vietnamese leather and footwear enterprises,
through in-depth interviews and questionnaires. The interview should focus on the
objects as follows: Representatives of Vietnamese footwear enterprises and experts in
the cost management accounting information system in order to identify problems,
policies and ways for organizing the cost management AIS in Vietnamese footwear
enterprises as well as designing questionnaire. The questionnaire was used to collect
information on the real state of the organization of the cost management AIS in the
Vietnamese leather and footwear enterprises by consulting managers and accountants
in some Vietnamese leather and footwear enterprises.

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For data processing tools, this dissertation mainly applied statistical methods of
description and linear regression using SPSS software and applied a number of other
methods such as generalization, collection, summary, analysis, thinking, statistics and
comparisons to make specific assessments and evaluation, hence provide specific
solutions to improve the the cost management AIS.
4. Object and range of research
Object: Research into organizing the cost management AIS in Vietnamese
leather and footwear enterprises.
- Range:
(1). Professional operation: The cost management accounting information
system in Vietnamese leather and footwear enterprises.
(2). Research space: Leather and Footwear enterprises operating in Vietnam.
Researching enterprises operating in the South of Vietnam. According to industry
statistics, leather and footwear enterprises are mainly distributed in the southern
provinces of Vietnam (accounting for 80% of the total number of enterprises
nationwide in 2018), ensuring the representation for the research crowd. In addition,
the sampling method is convenient because the author lived and worked in Dong Nai
province, so that the survey was conducted at businesses in the South of Vietnam.
(3). Research period: Survey data on Vietnamese leather and footwear
enterprises was collected from 2015 to 2018.
5. Scientific significance and practical theory
Theory: The dissertation provides an overview of issues related to the
organization of the cost management accounting information system and the
organizational factors affecting the quality of the cost management accounting
information.
Practical theory: This dissertation makes clear about the fact of the cost
management accounting information system in Vietnamese leather and footwear
enterprises.
Applicability: This dissertation builds a model of organizational factors

affecting the quality of the cost management accounting information in Vietnamese
leather and footwear enterprises. This model helps Vietnamese leather and footwear
enterprises build and complete the cost management accounting information system
organization in general and the organization of the cost management accounting
information system in particular. On the other hand, this dissertation suggests solutions
which may improve the cost management AIS in Vietnamese leather and footwear
enterprises.
6. Structure of the dissertation
In addition to the introduction and general conclusion, the dissertation is
designed into 4 chapters:
Chapter 1: Make research overview, determine research issues and research
methodology.
Chapter 2: Fundamental theory and general theory of organization of the cost
management accounting information system in manufacturing enterprises.
Chapter 3: Research results of the real state of organizing the cost management
accounting information system in Vietnamese leather and footwear enterprises.
Chapter 4: Solutions to organize the cost management accounting information
system in Vietnamese leather and footwear enterprises.


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CHAPTER 1: MAKE RESEARCH OVERVIEW, DETERMINE RESEARCH
ISSUES AND RESEARCH METHODOLOGY
1.1. Overview
Through the overview of the formation and development of the accounting
management in Vietnam, it is found that the accounting management integration in
Vietnam has undergone a strong development through 4 stages. Stage 1: the primitive
stage of the accounting management of which the focus is to research into the content
of the accounting management. Stage 2: This stage has applied content of the
accounting management and the cost management accounting to specific industries.

Stage 3: This stage has focused on building a model of the cost management
accounting for specific industries. Stage 4: This stage has focused on organizing the
cost management AIS for specific industries. During the stage of research into
organizing the cost management AIS for specific industries, no research papers on the
organization of the cost management AIS in footwear enterprises has been performed
in such a way of its effectiveness, especially in terms of quality of the cost
management accounting information.
1.2. Research gaps and determination of research issues
For the model for organization of the cost management AIS: in the research
papers on building the model of the cost management accounting by (Nguyen Hoan,
2012); Pham Thi Thuy (2007); (Tran The Nu, 2011; Tran Thi Thu Huong, 2014) and
organizing the cost management AIS by Nguyen Thanh Hung, 2017), the author has
realized that when it comes the model for organization of the cost management AIS,
previous studies have acknowledged the model of organization of the accounting
management from the perspective of human organization. Accordingly, the
accounting management apparatus is organized in conjunction with the financial
accounting apparatus or accounting management apparatus organized independently
from the financial accounting apparatus, and no research papers on the model for
organization of the cost management accounting information system under the
information system of the cost management accounting has been performed.
Therefore, this is the research gap of the dissertation in term of the model for
organization of the cost management AIS.
For the content of model for organization of the cost management AIS:
research paper by Ho My Hanh (2013) may access to the content of information
system according to the following contents (1) The organization of information system
on cost estimate; (2) The organization of the information system on cost payment; (3)
The organization of cost information control. Research paper by Le Thi Hong (2016)
may access to the contents of the cost management AIS according to the following
contents (1) Cost identification; (2) Information flow chart; (3) Operation procedure of
the cost management AIS; (4) Technical means of the cost management AIS; (5)

Internal control over the cost management AIS. Research paper by Nguyen Thanh
Hung (2017) may access to the contents of the cost management AIS according to the
following contents (1) Organizing the process of collecting - processing - providing
the cost management accounting information; (2) Organizing the system of support


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facilities; (3) Organizing the control of the cost management accounting information.
Thus, no research papers on the cost management AIS in terms of the components that
constitute the cost management AIS has been performed. Therefore, this is also the
research gap of the dissertation in term of the the cost management AIS.
For the factors affecting the organization of the cost management AIS:
research paper by Ho My Hanh (2013) has not mentioned the model of factors
affecting the organization of the cost management AIS; Research paper by Le Thi
Hong (2016) may refer to the model of factors causing the reduction of the cost
management AIS; Research paper by Ngguyen Thanh Hung (2017) may refer to
factors affecting the organization of the cost management AIS in the service
enterprises, such as (1) Quality of input data; (2) Support facilities; (3) Human
resources for accounting; (4) Vision and commitment of the administrators. Thus, the
author thinks that the output of the cost management AIS organization is the quality of
cost management accounting information provided for the administrators. Therefore,
the research gap of the dissertation is determined to be building a model of
organizational factors that affect the quality of the cost management accounting
information and analyzing the degree of impact of each organizational factor on the
quality of the cost management accounting information.
Determining research issues: Based on an overview of the research and
identifying research gaps, the author chose to research into the organization of the cost
management AIS in Vietnamese footwear enterprises with an approach based on the
components that constitute the information system and the research questions,
including:

Question 1: What is the theoretical foundation for the the cost management AIS
in manufacturing enterprises?
Question 2: How is the organization of the cost management AIS implemented
in reality?
Question 3: How do organizational factors affect the quality of the cost
management accounting information in Vietnamese leather and footwear enterprises?
Question 4: What should be done to improve the cost management AIS in
Vietnamese leather and footwear enterprises to suit the characteristics of production
and business and improve the quality of the cost management accounting information?
1.3. Research methodology
This dissertation applied qualitative research method in combination with
quantitative research method. Research process of the dissertation is classified into
10 steps.


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CHAPTER 2: FUNDAMETAL THEORY AND GENERAL THEORY OF
ORGANIZATION OF THE COST MANAGEMENT ACCOUNTING
INFORMATION SYSTEMS IN MANUFACTURING ENTERPRISES
2.1. Fundamental theory
2.1.1. Theory of situation
The comprehensive study on the theory of situation shows that the theory of
situation is the basic theory that governs the work organization in enterprises,
including the organization of cost management AIS. The theory of situation helps the
author build up the idea of organizational contents of the cost management accounting
information systems, including contents, the impacts of factors in the organization of
the cost management AIS within the leather and footwear enterprises and the extent of
impacts of organizational factors on the quality of the cost management accounting
information?
2.1.2. Theory of information system

The application of information systems theory for organization of the market
economy system is very necessary aimed at providing useful information for
managers, and delivering information with externsive influences on the organization.
The theory of information systems will help the author obtain ideas about the process
of production, storage, retrieval and supply of information for the relevant subjects in
the organization of the cost management AIS in Vietnamese leather and footwear
enterprises.
2.1.3. The theory of benefit-cost relationship
The theory of benefit-cost relationship will help the author realize the
relationship of costs investment for organization of the cost management accounting
information systems and the benefits of organization of the cost management
accounting information systems for the Vietnamese leather and footwear enterprises.
On this basis, the author proposes the organization of the cost management AIS closely
to the actual situation of Vietnamese leather and footwear enterprises.
2.2. Cost management accounting and information system for costing
2.2.1. Information system frame
The information system is a collection of formal procedures through which data
is collected, processed into information and distributed to users (M. B. Romney,
Steinbart, & Cushing, 2000).
2.2.2. General model for accounting information system
According to Hall (2012), the general model of the accounting information
system includes elements: users, data sources, data collection, data processing,
database management, information creation and feedback.
The enterprises can apply the general model of AIS to organize the cost
management AIS for their production. It should be noted that the cost management
accounting information system is organized to provide the cost management
accounting information to managers within the enterprise and serve the decisionmaking of managers at all levels.


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2.2.3. Evaluate the information system models
In this section, the author presents the contents of manual process model, flat file
model, database model, REA model, enterprise human resource planning system.
2.2.4. The role of accounting in the information system
In this section, the author presents the relationship between the the accounting
system and information system, mainly related to the three functions: system user,
designer and auditor (Hall, 2012).
2.2.5. Collect and handle accounting operations in the information system
Transaction cycle is the process of handling transactions at providing
information on financial statements, internal management reports and daily assistance
activities. The three transaction cycles that handle the most of economic activities of
an enterprise include cost cycle, production cycle and revenue cycle (Hall, 2012).
2.2.6. Organizing the Cost management accounting information system
2.2.6.1 The model for organization of the cost management accounting information system
In this section, the author presents the organization of the cost management AIS
when the management accounting information system is one part of the information
system for management and organization of the cost management accounting
information system and when the management AIS is one part of the AIS.
2.2.6.2 The method for organization of the cost management accounting information system
The cost management AIS is organized into cycles, including cost cycle, salary
cycle, fixed asset cycle and production cycle.
2.3. Organization of the cost management accounting information system
The cost management AIS is a collection of resources, such as people and
equipment, designed to convert financial data and other data into information. (Bodnar
& Hopwood, 2001). Not only that, but also a set of related activities, documents and
technologies designed to collect data, process and report information to a group of
internal decision makers (Hurt & Zhen, 2008). The cost management AIS functions in
collecting, recording, storing and processing data to create information for decision
makers. (M. Romney, Steinbart, Mula, McNamara, & Tonkin, 2012). The organization
of a cost management AIS is a series of preparatory procedures to develop a new cost

management AIS or to adjust and use an existing cost management AIS (U. J. Gelinas
& Dull, 2008). There are six components related to the cost management AIS (M.
Romney và ctg., 2012), including: (1) System users, (2) Procedures and manuals for
collecting, processing and storing data, (3) Data, (4) Data processing software, (5)
Information technology infrastructure, including computers, peripherals, and network
communication devices used in AIS and (6) Internal control and security measures to
protect AIS data. James A. O'Brien và George M. Marakas (2010) stated that the
components are interrelated, and all are mutually supportive to achieve a common goal
through a transition from input to output.
2.3.1. Human organization
The members in the cost management AIS are system users. The experts who
may need to use the organization's cost management accounting information system
include accountants, consultants, business analysts, managers, financial directors and
auditors (Fontinelle, 2011).


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2.3.2. Organization of procedures and guidelines
The procedures and guidelines of the cost management AIS are the methods
applied by the system for data collection, storage, retrieval and processing. There are
manual and automatic methods. Data may come from internal sources (e.g. employees)
and external sources (eg, customers’online orders). The procedures and instructions
will be coded into the software of cost management AIS; Working procedures and
instructions should also be trained for staff through materials and practical training.
Working procedures and instructions must be consistently implemented to be effective
(Fontinelle, 2011).
2.3.3. Data organization
The data contained in the cost management AIS refers to all information related
to the organization's cost management accounting practices. Any business data related
to the cost management accounting of the company shall be the subject to be handled

by the cost management AIS. The data in the cost management AIS will depend on the
nature of the business, however, it can be found in: General journal, inventory data,
staff information, timekeeping, ledger, costs note, analysis of changes in cost price,
selling expenses, and management expenses (Fontinelle, 2011)
2.3.4. Software organization
The software structure of the cost management AIS includes the computer
programs used to store, retrival, process and analyze the cost management accounting data
of the company. Before the birth of computers, the cost management AIS had been
instructed for use and the systems are based on paper, however, most companies currently
use computer software as a basis for the cost management AIS (Fontinelle, 2011).
2.3.5. Organization of infrastructure and information technology
According to Azhar Susanto (2008), hardware is a physical device used to
collect, import, process, store and retrieve data in the form of information. Hardware
includes processor, memory, control card; Input device and output device.
2.3.6. Organization of internal control system
The cost management AIS contains confidential information belonging to the
company, employees and customers. This data may include information on salary,
credit card numbers, etc. All data in the cost management AIS must be coded and
access to the system should be recorded and monitored. In addition, the system’s
activities should be monitored (Fontinelle, 2011).
2.4. Organizing the accounting information system in general and the cost
management accounting information system in particular
2.4.1. Human organization
The human organization in cost management AIS should also include
components such as the designer of the cost management AIS, the developer of the
cost management AIS, the supporter of the cost management AIS and the users of the
cost management AIS.
2.4.2. Organization of procedures and guidelines
The procedures and guidelines of the cost management AIS are the methods
used by the system to collect, store, retrieve and process data. They are manual and

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automatic methods. Data may derive from internal sources (e.g. employees) and
external sources (eg, online orders from customers). The procedures and guidelines
will be coded into the software of cost management AIS; The staff should be trained
with working procedures and guidelines through materials and pratice. Working
procedures and guidelines must be consistently followed in order to be effective
(Fontinelle, 2011).
2.4.3. Data organization
Data organization of the cost management AIS can use one of the following
three data organization models: grading data organization model, network model, data
relationship description model (Wang, 2003).
2.4.4. Software organization
Burch (1989) pointed out two main criteria to consider and select an accounting
system that includes software functions and specific accounting functions consistent
with a particular business.
2.4.5. Organization of infrastructure and information technology
Information technology infrastructure is only a preferred name for the hardware
used to operate the cost management AIS. According to Azhar Susanto (2008)
hardware is a physical equipment used to collect, enter, process, store and retrieve data
in the form of information. Hardware includes the processor, memory, control card,
input equipment and output equipment.
2.4.6. Organization of internal control system
The enterprise can also apply COSO model (The Committee of Sponsoring
Organizations of the Treadway Commission) COSO to organize internal control for the
cost management AIS. The contents of COSO model include 5 components: (1)
Control environment, (2) risk assessment, (3) control activities, (4) information and
communication, (5) monitoring. (Marshall B. Romney et al., 2013).
2.5. The quality of cost management accounting information and the factors

affecting the quality of cost management accounting information
2.5.1. Quality of cost management accounting information
2.5.2. Factors affecting the quality of the cost AIS
2.5.2.1 Human organization factors
2.5.2.2 Factor constituting and organizing the procedures and guidelines for
collecting, processing and storing data.
2.5.2.3 Data organization factors
2.5.2.4 Organizational factors for selecting and using data processing software
2.5.2.5 Information technology infrastructure organizational factors
2.5.2.6 Organizational factors of internal control system
2.5.2.7 Cultural characteristics and organizational structure
2.6. Research model and testing tools
2.6.1. Research model
2.6.1.1 Research hypothesis
 H1: Human organization factors for the cost management AIS systems affect
the information quality supplied to the manager.


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 H2: Factors constituting and organizing the procedures and guidlines for using the
cost management AIS affect the information quality supplied to the manager.
 H3: Data organization factors of the cost management AIS affect the
information quality supplied to the manager.
 H4: Organizational factors for selecting and using software in the cost
management AIS affect the information quality supplied to the manager.
 H5: Information technology infrastructure organizational factors for the the
cost management AIS affect the information quality supplied to the manager.
 H6: Organizational factors of internal control system in the cost management
AIS affect the information quality supplied to the manager.
 H7: Cultural characteristics and organizational structure in the cost management

AIS affect the information quality supplied to the manager.
2.6.1.2 Research model
Based on the assumptions presented, a model of the research into organizational
factors affecting the quality of the cost management accounting information is
proposed as follows:

Proposed research model.
2.6.2 Testing tool
Data analysis using a data processing tool - SPSS 22.0 software afffirms the
factors as well as the values and reliability of the scales of organizational factors
affecting the quality of cost management accounting information quality supplied to
the manager in Vietnamese leather and footwear enterprises, verify the suitability of
the research model and the hypotheses designed and proposed in quantitative research.
2.6.3 Building a scale
The scale used in the dissertation is based on the theory and studies presented in
sections 2.5 and 2.6.1. These scales are inherited and adjusted to be consistent with the
study in Vietnamese leather and footwear enterprises. The scales are coded and the
source of scales, variables (contents of the question) are detailed in Appendix 2.1.


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CHAPTER 3: RESEARCH RESULTS OF THE REAL STATE OF
ORGANIZING THE COST MANAGEMENT ACCOUNTING INFORMATION
SYSTEM IN VIETNAMESE LEATHER AND FOOTWEAR ENTERPRISES
3.1. Overview of Vietnamese leather and footwear enterprises
3.1.1. General introduction to Vietnam leather and footwear industry
The export turnover of the whole industry reached USD 16.2 billion in 2016,
reached USD 17.93 billion in 2017, the export turnover of the whole industry in 2018
reached USD 19.5 billion, the expected export turnover of the whole industry in 2019
will reached USD 22 billion. Production capacity is still mainly export processing, the

design capacity is still weak with lack of synchronization in production development
and supply of raw materials. About 70% of enterprises depend entirely on the source
of technical equipment, technology, product design and foreign markets (Vietnam
Leather, Footwear and Handbag Association, 2016a).
3.1.2. Characteristics of business organization of footwear
enterprises operating in Vietnam
3.1.2.1. Characteristics of production and business activities
Thu Ha and Lien Hoa (2013) determined that Vietnam’s leather and footwear
industry mainly has 4 production methods: pure processing; FOB production
(purchasing raw materials and semi-finished products); production for foreign brands,
consumption in export markets; production according to OBM (Vietnam’s original
brand product).
3.1.2.2. Characteristics of production technology of leather and footwear industry
According to the results of the survey, the leather and footwear manufacturing
enterprises currently produce 3 types of main products including leather shoes, sports
shoes and pressed shoes. This result is also consistent with Nguyen Thi Dao (2016)
when surveying the leather and footwear enterprises in Hai Duong province.
3.1.2.3. Characteristics of organization and management in leather and footwear
enterprises
According to the survey results of the research on the general characteristics of
the organization and management structure in Vietnamese leather and footwear
enterprises organized according to the functional online structure, this conclusion has
the same results with the research of Nguyen Thi Dao (2016) on the leather and
footwear enterprises in Hai Duong province.
3.1.2.4. Characteristics of organization of accounting management apparatus in
leather and footwear industry
According to the survey results of the research, the general characteristics for
the accounting apparatus of the leather and footwear enterprises is organized according
to the centralized accounting model. The whole accounting work is done in the
accounting department of enterprises, at the workshop, only statistics employee is

arranged. The enterprises do not organize separated management accounting for 100%.


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3.2. Real state of organization of the cost management accounting information
system in Vietnamese leather and footwear enterprises
3.2.1. Real state of organization of the cost management accounting information
system apparatus
3.2.1.1. The model for organization of the cost management accounting information
system
Researching the actual situation of the management accounting organization in
general and the actual situation of cost management AIS organization shows that the
enternprises have not built a management accounting department in the accounting
system but the financial accounting department is performing the tasks of management
accounting in general and the tasks of the cost management accounting department in
particular. Therefore, the leather and footwear enterprises are organizing the cost
management AIS in the case of HTTT KTQT as a part of the AIS.
3.2.1.2. The method for organization of the cost management AIS
According to the survey data of 197 survey forms at 197 leather and footwear
enterprises, 100% of the leather and footwear enterprises fully utilize the processes in
the cost management AIS. However, the organization of data flow diagrams for
processes has not been paid attention to by the leather and footwear enterprises, the
results of organizing data flow diagrams are shown in Table 3.3.
The results of the survey on the data flow diagrams organization in the cost
management AIS show that 100% of the leather and footwear enterprises do not
organize and disseminate the data flow diagram to all employees of the accounting
department in general and the employees in charge of cost management accounting in
particular.
3.2.2. Real state of organization of the cost management AIS
3.2.2.1. Human organization

Through the survey results, in-depth interviews with financial directors, chief
accountants, general accountants at leather and footwear enterprises, we may see that:
"Most of the enterprises have not organized separate accounting management
apparatus, but only the division (accountants) takes over the duties of the accounting
management in general and the cost management accounting in particular."
Results of the research into the real state of the human organization of the cost
management AIS in the leather and footwear enterprises has shown that, although the
leather and footwear enterprises have not yet organized the accounting management
apparatus in general and the cost management accounting in particular, the enterprises
still have accountants who performs the functions of the cost management AIS.
Although there is no professional designer, developer or facilitator for the cost
management AIS in the leather and footwear enterprises. The facilitators, if any, are
the main IT staffs who mainly work on computer support or guidelines for using
software (if any), the users of the cost management AIS are virtually the accountants
or persons-in-charge directly responsible for the internal reports on expenses to the
managers, and the managers are directly responsible for management of cost
management for the enterprises; but the results of the survey into the knowledge,


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skills, attitudes, task performance issues and training issues for employees working on
the cost management AIS have met the basic requirements of the cost management
AIS in leather and footwear enterprises.
3.2.2.2. Organization of procedures and guidelines
Through the survey results, in-depth interviews with financial directors, chief
accountants, general accountants at leather and footwear enterprises, we may see that:
“Most of the enterprises have not established the procedures and guidelines for
applying to the cost management AIS but mainly given the guidelines to the employees
in performing the tasks of the cost management AIS according to the experience of the
senior ones. Only Chang Shin Vietnam Co., Ltd. has established a guideline

procedure, but not all of the procedures are available”.
The results of the research into the real state of the organization of procedures
and guidelines have shown that the development of procedures and guidelines of the
cost management AIS in leather and footwear enterprises have not really been focused
on the development of procedures and guidelines by any leather and footwear
enterprises despite having met all basic requirements.
3.2.2.3. Data organization
Through the survey results, in-depth interviews with financial directors, chief
accountants, general accountants at leather and footwear enterprises, we may see that:
"Most of the leather and footwear enterprises are implementing hierarchical
data organization model."
Thus, the research results into the real state of the data organization of the the
cost management AIS in the leather and footwear enterprises have shown that,
although the survey results of the data organization factors are mean values > 3,
however, it is still <4. This proves that the data organization for enterprises has not
really achieved the results desired by the managers.
3.2.2.4. Software organization
Results of the research into real state of software organization of the cost
management AIS in the leather and footwear enterprises have shown that any
enterprises using accounting software to data process and organization has accounted
for the highest proportion (62.94%), which is consistent with reality and meets the cost
requirements of the enterprises in the current period. Some enterprises with economic
potential have started to establish ERP software for data processing and organization.
3.2.2.5. Organization of information technology infrastructure
Thus, the results of the research into the real estate of the organization of
information technology infrastructure (hardware) of the cost management AIS in the
leather and footwear enterprises have shown that those enterprises have relatively and
adequately equipped IT infrastructure equipment and devices. However, in terms of
quality, through the in-depth interviews with the interviewed objects, it is possible that
the equipment has been invested relatively long, while the configuration of the devices

and machines is not really strong, etc. leading to the fact that IT infrastructure has met
the basic job requirements, but not fully met the job requirements of the cost
management AIS.


14
3.2.2.6. Organization of internal control system
Through the survey results, in-depth interviews with financial directors, chief
accountants, general accountants at leather and footwear enterprises, we may see the
real state of the internal control system as follows:
“Most enterprises are very interested in the internal control system for
enterprises. Large-scale leather and footwear enterprises have organized the internal
control systems, and although the other enterprises have not yet qualified for
organizing the internal control systems, they have implemented control measures
similar to the content of the internal control systems.”
3.2.2.7 Organizing report system of cost management accounting
Through researching the actual situation, it shows that leather and footwear
enterprises have started to build and deploy reports related to cost management
accounting, but in fact the in-depth interviews show that those who perform correlative
tasks to cost management accounting has yet been proactive in designing the forms
and contents of the reports but only made the design at the requirement of the manager.
Those who perform cost accounting management tasks often use the edited and
adjusted financial accounting reports to meet the manager 's information needs.
3.3. Results of quantitative research into organizational factors affecting the
quality of cost management accounting information
3.3.1. Research results and data analysis
3.3.1.1. Research sample
The sample was collected in a convenient way in the form of a questionnaire by
sending the survey questionnaire by Google Forms via e-mail and the survey
questionnaire directly to the surveyed people, including the managers and accountants

at Vietnamese leather and footwear enterprises.
The research results received 567 answer sheets from Google Forms, and after
reviewing for the incomplete answer sheets according to the survey request, we
removed 32 answer sheets, and the number of valid answer sheets received from
Google Forms is 535. 250 questionnaires have been sent directly to the leather and
footwear enterprises in Dong Nai, Binh Duong, Ho Chi Minh City, Binh Phuoc and Ba
Ria - Vung Tau. Finally, 225 responses have been received, and after reviewing for the
incomplete questionnaires according to the survey request, we removed 28
questionnaires, and the number of valid questionnaires is 197. Thus, the total number
of valid questionnaires aggregated and included in the quantitative analysis is 732.
Thus, 732 valid collected samples in the research have met the requirements of
research samples.
After collecting, the survey sheets were reviewed and discarded for
unsatisfactory ones. After that, the observed variables will be coded, input and cleaned,
and collected data will be analyzed by SPSS software version 22.0.
3.3.1.2. Testing scales
Testing the reliability of 8 scales has given the result of Cronbach's Alpha
coefficient > 0.6. At the same time, all observed variables are correlated with global
variables > 0.3 and smaller than Cronbach's Alpha. This shows that the observed


15
variables of the scales have ensured its reliability. Therefore, all observed variables
were retained for EFA analysis.
3.3.1.3. EFA factor analysis
When it comes to analysis of EFA factor, variables with factor load < 0.3 and
variables with 2 factor load coefficients will be disqualified if its difference < 0.3.
Based on the results of the factor rotation matrix, variables such as CN3, CN6, CN9,
QT6, QT9, DL11, PM11, PM16, CT9, KS14, KS16, KS17, KS18, DT5 are
disqualified.

Bartlett testing result after removing unsatisfactory observation variables shows
that there are correlations among global variables (sig. =0.00 < 0.05). At the same
time, KMO coefficient = 0.809 > 0.5, proving that factor analysis to group variables
together is appropriate and the data is suitable for factor analysis. The sub-groups in
the second EFA analysis in the second factor rotation matrix.
3.3.1.4. Regression analysis
After analyzing collected data through steps of calculating Cronbach's Alpha
reliability and factor analysis. The research conducted regression model test, and the
results of regression model are shown as follows:
Model summary

Adjusted R
Std. Error of
DurbinSquare
the Estimate
Watson
a
1
.832
.692
.684
.29908
1,889
2
Adjusted R from the model is 0.684, meaning that more than 68.4% of the
variation in the quality of cost management accounting information provided by the
cost management accounting for management may be interpreted by the linear
relationship of the independent variables. Relevance of the model is relatively high.
However, this conformance only applies to sample data. To test whether the model can
be deduced for the real general or not, the suitability of the model should be tested.

The linear regression equation through the regression result table is rewritten as
follows:
CL = 0.399*CN + 0.192*QT + 0.186*DL + 0.176*KS + 0.175*PM +
0.127*DT + 0.112*CT + ε
Model interpretation: The multivariate regression equation estimated by
stepwise method shows: Human organization; organization of procedures and
guidelines; Data organization; organization of Internal control systems; organization
of selection and use of software; organization of IT infrastructure (PC); The cultural
characteristics and organizational structure have a direct impact on the quality of the
cost management accounting information provided for the management.
The results of the regression results show that the variables such as CN, QT,
DL, KS, PM, DT, CT have sig. < 0.05, and these 7 variables are significantly
correlated with TC with 99% reliability. At the same time, for VIF < 5, there is no
sign of multi-collinear phenomenon.
In the ANOVA table, the value F = 87.349 with Sig < 0.01, and it may be
concluded that the given model is consistent with the actual data. In other words, the
variables such as CN, QT, DL, KS, PM, DT, CT are linearly correlated with the
Model

R

R2


16
variable CL, with a 99% reliability.
3.3.2. The findings and discussion of research results
Through the coefficients like Adjusted R 2 = 0.684, sig. is very small, and there
is no variance in changing balance, and there is no multicollinearity phenomenon, so
that it may be concluded that the model is suitable for interpreting the factors of the

cost management accounting information system affecting the quality of information
provided for the management in Vietnamese leather and footwear enterprises.
The influence of CN variable is the highest at the rate of 29.19%, followed by
the QT variable contributing 14.05%, the DL contributing 13.61%, the KS contributing
12.87%, the PM variable. contributing 12.8%, DT contributing 9.29%, PC contributing
8.19%.
Human organizational factors are the biggest factor affecting the quality of
information provided for the management in Vietnamese leather and footwear
enterprises. Because it is people who build the procedures and prepare the guideline
procedures for the cost management accounting information system, it is also the
person involved in the internal control system in helping the cost management
accounting information system reduce errors and frauds. encountered.
Factors belonging to the development and organization of procedures and
guidelines are the second factors affecting the quality of information provided for the
management in Vietnamese leather and footwear enterprises. Because if a procedure of
organizing the cost management accounting information system is built fully,
scientifically and objectively, it will bring efficiency to the work and produce a
positive impact on the quality of information provided for the management.
Factors related to data organization are the third factors affecting the quality of
information provided for the management in Vietnamese leather and footwear
enterprises. Full and accurate data may help increase the competitiveness of
enterprises, and the quality of information of the cost management accounting
information system depends on the quality of the data.
Factors related to the organization of internal control system are the fourth
factors affecting the quality of information provided for the management in
Vietnamese leather and footwear enterprises. The organization of the internal control
systems aims to provide a reasonable assurance for the operations and functions of the
cost management AIS.
Factors related to the selection and use of software are the fifth factors affecting
the quality of information provided for the management in Vietnamese leather and

footwear enterprises. The selection of the software suitable for business activities and
the scale of the enterprises also contributes significantly to the organization of the cost
management accounting information system.
The cultural characteristics and organizational structure are the sixth factor
affecting the quality of information provided for the management in Vietnamese
leather and footwear enterprises. Although the contribution of cultural and
organizational characteristics is located at the final position, it is also very important in
organizing the cost management accounting information system in the enterprises.
Factors related to IT infrastructure hardware organization are the final factors
affecting the quality of information provided for the management in Vietnamese
leather and footwear enterprises. The full equipment of IT infrastructure will
contribute to the smooth and quick handling of work for the cost management AIS.


17
CHAPTER 4: SOLUTIONS TO ORGANIZE THE COST MANAGEMENT
ACCOUNTING INFORMATION SYSTEM
IN VIETNAMESE LEATHER AND FOOTWEAR ENTERPRISES
4.1. Trends and planning for Vietnam leather and footwear industry development
With analysis of the trends and development planning of Vietnam’s leather and
footwear industry, the author realizes that ensuring for the leather and footwear
enterprises to grow and develop sustainably in the context of the world with many
fluctuations is essential. The organization of the cost management AIS in Vietnamese
leather and footwear enterprises is one of the solutions to support Vietnam's leather
and footwear industry in order to achieve the set goals.
4.2. Suggestions for the organization of the cost management accounting
information system
4.2.1. The organization of the cost management AIS apparatus
4.2.1.1. The organizational model of the cost management AIS
The research proposes that policies on the leather and footwear enterprises

should be aware of the important role of the management accounting in general and
the cost management accounting in particular. Thus, for the enterprises that currently
have the financial accounting department performing the dual tasks of the management
accounting, the enterprises should create conditions for the employees to improve the
professional qualification of management accounting in order to set up a management
accounting department in general and cost management accounting department in
particular. As for the leather and footwear enterprises forming and developing the
management accounting department, they need to create conditions and promote the
role of this department to complete the system of cost management AIS in particular
and the cost management AIS in general.
4.2.1.2. The organizational method of the cost management AIS
The results of the research on the actual situation shows that most of the leather
and footwear enterprises have organized the processes in the cost management AIS
system but have not organized the data flow diagrams of the cycles, so the author
proposes to organize the data flow diagrams of the cycles as follows: cost cycle, salary
cycle, fixed asset cycle.
4.2.2. The organization of the cost management AIS
4.2.2.1. Human organization
Through research into the real state of human organization in the organization
of the AIS in general and the cost management AIS in particular, the dissertation has
found that most Vietnamese leather and footwear enterprises have not fully organized
the components of human organization in the cost management AIS such as the
designer of the cost management AIS, the developer of the cost management AIS, the
facilitator of the cost management AIS. While most users of the cost management AIS


18
may vary in each enterprise, it means that the demand for use of information of the
cost management AIS for the managers is huge and the demand for the manager in
providing information of the cost management AIS to the accounting division is also

very large. However, in order to meet these demands, it is necessary to have sufficient
organization from the designers of the cost management AIS, the developer of the cost
management AIS and the facilitator of the cost management AIS.
4.2.2.2. Organization of procedures and guidelines
This dissertation proposes policy implications related to the organization of
procedures and guidelines, such as the development of procedures for the cost
management AIS in its enterprises, the organization of procedures and guidelines for
data collection, data processing and storage. The leather and footwear enterprises need
to perform data collection for the cost management AIS fully and promptly, and
perform the data entry for the cost management AIS accurately, and carry out the data
processing for the cost management AIS scientifically and accurately, and implement
the data storage and validation for the cost management AIS objectively and
confidentially, and perform the data retrieval for the cost management AIS to provide
exact information to the users.
4.2.2.3. Data organization
This dissertation proposes policy implications related to the data organization
for the cost management AIS in the leather and footwear enterprises, for example, each
leather and footwear enterprise should determine the data collection activities for the
cost management AIS. Each leather and footwear enterprise need to determine the
objects that is necessary to data collection for the cost management AIS. Each leather
and footwear enterprise need to determine resources for data collection for the cost
management AIS. Each leather and footwear enterprise needs to data to be collected
for each object and resource of the cost management AIS. Each leather and footwear
enterprise need to complete the content of any document for the data to be collected
for each activity for the cost management AIS.
4.2.2.4. Software organization
This dissertation proposes a number of additional policy implications for leather
and footwear enterprises in selecting and using software for the AIS in general and for
the cost management AIS in particular. Vietnamese leather and footwear enterprises
who select the software to be used for the cost management AIS in their operation

should be suitable the characteristics of the organization of production and business
management and the scale of each enterprise and the requirements of handling and
providing information.
4.2.2.5. Organization of infrastructure information technology
Each Vietnamese leather and footwear enterprises needs to focus on equipping
factors of organizing information technology infrastructure, such as: Central


19
processing unit (CPU), motherboard (mainboard), RAM, hard disk drive (HDD), input
devices (mouse, keyboard, etc.), monitor, optical drive (where the CD/VCD reader is
located), network card, power supply unit for the cost management AIS to be able to
meet the best of assigned work requirements of the cost management AIS.
4.2.2.6. Organization of internal control system
Through research into the real state of the organization of the internal control
system for the cost management AIS in Vietnamese leather and footwear enterprises, it
is clear that the majority of leather and footwear enterprises already have performed
the organization of the internal control system, but the internal control system has not
yet fully promoted its role and still had many weaknesses points in the course of
operation, hence the dissertation proposed policy implications based on it to help every
enterprise improve its internal control system in term of the control environment, risk
assessment, control activities, communication and information, monitoring and
supervision.
4.2.2.7. Organization of the accounting management report system
Through research into its real state, the cost management accounting reporting
system in the leather and footwear enterprises is only developed at the early stage and
still lacks many types of reports, hence this dissertation proposes a list and forms of
cost management accounting information report to be implemented by Vietnam leather
and footwear enterprises in order to give its contribution to the improvement on
management efficiency, such as: Organize the cost management accounting reporting

system to build cost norms of footwear enterprises; organize the cost management
accounting reporting system for budget and cost estimates in the leather and footwear
enterprises; organize the cost management accounting reporting system for monitoring
costs in the leather and footwear enterprises; organize the cost management accounting
reporting system for the control functions in the leather and footwear enterprises;
organize the cost management accounting reporting system for monitoring nonproduction costs and operating result reporting.
4.3. Solutions to improve the quality of the cost management accounting
information through quantitative research into organizational factors affecting
the quality of the cost management accounting information.
4.3.1. Theoretical implications
The quantitative research has given its contribution to the completion of the
scales, model tests, and it has also pointed out the factors and the degree of influence
of organizational factors affecting the quality of the cost management accounting
information provided for the management in Vietnamese leather and footwear
enterprises. The research results allow to conclude that there are seven factors which
may produce a positive impact on the quality of the cost management accounting
information provided for the management. If these factors develop in a positive way,


20
the organization of Vietnamese leather and footwear enterprises will be favorable, and
the information of the cost management AIS will meet the management requirements
of the administrators. These factors include human organization; Development and
organization of procedures and guidelines; Organizational factors of internal control
system; Data organization factors; Organizational factors of selection and use of
software; Factors of IT infrastructure organization; Cultural characteristics and
organizational structure.
4.3.2. Practical implications
The quantitative research results from section 3.3 have 7 factors that organize
the Knowledge-based Knowledge-Quality system affecting the quality of the audit

information within enterprises and are ranked in order from high to low.
4.3.2.1. Human organization
The quantitative research results identify the factors of human organization that
have the highest impact on the quality of cost management accounting information in
Vietnamese leather and footwear enterprises at the rate of 29.19%. In order to bring
about the quality of cost management accounting information, the human organization
must pay attention to the following contents:
The knowledge and skills factor of cost management accounting information
system’s personnel in the leather and footwear enterprises is the most important factor
in human organization. The knowledge and skills factor of managers at all levels in the
leather and footwear enterprises is the second most important factors in human
organization. The knowledge and skills factor of accountants in the leather and
footwear enterprises is the third most important factor in human organization. The
factor of training for managers at all levels, personnel working in the cost management
AIS, personnel working in accounting in Vietnamese leather and footwear enterprises
is the fourth most important factor in human organization. The factor of the
performance of tasks of management levels, personnel working in cost management
AIS, accountants in Vietnamese leather and footwear enterprises is the final
contributing factor in human organization.
4.3.2.2. Organization of procedures and guidelines
The quantitative research results identify factors of the organization of
processes and guidelines that affect the quality of cost management accounting
information in Vietnamese leather and footwear enterprises at a rate of 14.05%. In
order to improve the quality of cost management accounting information, the
organization of processes and guidelines must pay attention to the following contents:
The factor of building processes of cost management AIS in the properly designed
leather and footwear businesses is the most important factor in organizing processes
and guidelines. The factor of the process of establishing cost management AIS in the
leather and footwear enterprises that has been fully analyzed is the second contributing

21
factor in the organization of processes and guidelines. The factor of establishing and
organizing processes of cost management AIS in the leather and footwear enterprises
that has been surveyed for the feasibility of system is the third contributing factor in
the organization of processes and guidelines. The factor of organizing the data
processing processes for cost management AIS in the leather and footwear enterprises
that is scientifically and exactly implemented is the fourth contributing factor in the
organization of processes and guidelines. The subsequent factors related to the
organization of procedures and guidelines for data collection, processing and storage
also contribute to the organization of the processes and guidelines. The factor of
organizing data entry processes for the cost management AIS in the leather and
footwear enterprises is precisely implemented as a final contributor to the organization
of processes and guidelines.
4.3.2.3. Data organization
The quantitative research results identify the factors of data organization that
affect the quality of cost management accounting information in Vietnamese leather
and footwear enterprises at the rate of 13.06%. To improve the quality of cost
management accounting information, the organization of data must pay attention to the
following contents:
The factor of identifying resources, activities, and objects to collect data for
cost management AIS in the leather and footwear enterprises that meet information
requirements is the most important factor in data organization. The element of
identifying resources, activities, and objects to collect data for cost management AIS
in the leather and footwear enterprises that meet management requirements is the
second most important factor in organizing data. The factor of identifying resources,
activities, and objects to collect data for cost management AIS in the leather and
footwear enterprises in accordance with business characteristics is the third important
one in data organization. The factor of data collected for each resource for cost
management AIS in the leather and footwear enterprises with full of contents and

management method to be declared is the fourth most important one in data
organization. The content factor of the documents for the data to be collected for each
activity for the cost management AIS in the leather and footwear enterprises that meet
the information requirements is the final contributor in data organization.
4.3.2.4. Organization of internal control system
The quantitative research results identify the factors of the Internal Control
System organization that affect the quality of cost management accounting information
in Vietnamese leather and footwear enterprises at a rate of 12.87%. In order to improve
the quality of cost management accounting information, the organization of internal
control system must pay attention to the following contents: The factor of integrity and
moral values in the leather and footwear enterprises is the most important factor in


22
organization of internal control system. The factor of qualifications, skills, capacities
for each employee position is the second most important one in organizing the Internal
Control System. The controlling environment factor in the leather and footwear
enterprises is the third most important one in organizing an internal control system.
The operational objectives factor in the leather and footwear enterprises is the fourth
most important one in organizing an internal control system. The factor of risk
assessment process in the leather and footwear enterprises is the fifth important one in
organizing an internal control system. The factor of control, information and
communication activities in the leather and footwear enterprises is the final contributor
to the organization of internal control system.
4.3.2.5. Organization of the selection and use of software
The quantitative research results identify the factors of the organization to select
and use software that fifthly influence the quality of cost management accounting
information in Vietnamese leather and footwear enterprises at a rate of 12.8%. In order
to improve the quality of cost management accounting information, the organization of
selection and use of softwares must pay attention to the following contents: The

software factor used for cost management AIS in the leather and footwear enterprises
that ensures data security and confidentiality is the most important one in organizing
and selecting software. The software factor used for cost management AIS in the
leather and footwear enterprises is suitable to the scale of enterprises, the
characteristics of production and business is the second contributing one in organizing
the selection and use of software. The software factor used for cost management AIS
in the leather and footwear enterprises that is suitable for processing and providing
information is the third contributing one in organizing the selection and use of
software. The software factor used for cost management AIS in the leather and
footwear enterprises that ensures reliability and high accuracy is the fourth
contributing one in organizing the selection and use of software. The software factor
used for cost management AIS in the leather and footwear enterprises that has the
ability to integrate, be compatible with hardware and other applications of enterprises
is the fifth contributing one in selecting and using software. The factors related to
software suppliers for cost management AIS in the leather and footwear enterprises are
the final contributing ones in the selection and use of software.
4.3.2.6. Cultural characteristics and organizational structure
The quantitative research results identify the factors of cultural characteristics
and organizational structure that sixthly affect the quality of cost management
accounting information in Vietnamese leather and footwear enterprises at a rate of 9.29
%. In order to improve the quality of cost management accounting information, the
leather and footwear enterprises need to take into account the following factors: (1)
The value of organizational culture in the leather and footwear enterprises provides


23
motivation in controlling the behaviors of all employees; (2) The value of
organizational culture in the leather and footwear enterprises provides inspiration in
controlling the behaviors of all employees; (3) The rules of organizational culture in
the leather and footwear enterprises have instructed members to behave reasonablely;

(4) The stability of organizational culture in the leather and footwear enterprises helps
them maintain good cultural traditions; (5) The organizational structure in the leather
and footwear enterprises helps them achieve their goals; (6) The hierarchy in the
leather and footwear enterprises demonstrates the fairness of job advancement.
4.3.2.7. Organization of information technology infrastructure
The quantitative research results identify the factors of IT infrastructure
organizations that ultimately affect the quality of cost management accounting
information in Vietnamese leather and footwear enterprises at 8.19%. In order to
improve the quality of cost management accounting information, the organization of
IT infrastructure must pay attention to the following factors: (1) To equip hard disk
drive (HDD) for cost management AIS in the leather and footwear enterprises to meet
work requirements; (2) To equip mainboards for the cost management AIS in your
enterprise to meet work requirements; (3) The provision of computer monitors for cost
management AIS in the leather and footwear enterprises can meet work requirements;
(4) The installation of central processing unit (CPU) for cost management AIS in the
leather and footwear enterprises can meet work requirements; (5) The provision of
RAM for cost management AIS in the leather and footwear enterprises meets work
requirements; (6) The remainers such as equipping input devices, optical drive,
network card, power supply, sound card.


24
CONCLUSION
In order to contribute to helping the leather and footwear enterprises to
improve their competitiveness and efficiency in production and business, this
dissertation has conducted this research. The content of the dissertation has
mentioned the following basic issues:
This dissertation presented an overview of the studies of management
accounting, cost management accounting, the cost management AIS from which to
find research gaps and establish research issues on the organization the cost

management AIS in Vietnamese leather and footwear enterprises.
This dissertation has summarized the theoretical basis of the organization of
the the cost management AIS, such as the fundamental theories related to the
organization of the cost management AIS, and any issues related to the cost
management AIS and the information system for managing costs and content of
organization of the cost management AIS, and the organization of the information
system in general and the cost management AIS in particular, and the quality of cost
management accounting information and the organizational factors affecting the
quality of the cost AIS.
This dissertation has applied the qualitative research in combination with
quantitative research through a 10-step research process to evaluate the real state of
the organization of the cost management AIS in the leather and footwear enterprises
and to build a model of quantitative research over organizational factors affecting the
quality of the cost management accounting information in the leather and footwear
enterprises.
On the basis of development orientation of the leather and footwear industry,
the research results over the real state of the organization of the cost management AIS
and the research into the organizational factors affecting the quality of the cost
management accounting information in the leather and footwear enterprises. this
dissertation has also proposed the organization of the cost management AIS and the
solutions to improve the quality of the cost management accounting information in
the leather and footwear enterprises.
With the contents presented in the dissertation, this dissertation has completed
the initial objectives. This dissertation is expected to receive comments from
scientists, managers and experts for the attempt of its better completion.