Factors affecting managerial accounting of production and business costs in coal mining enterprises in Vietnam
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Abstract
This study was conducted with the aim of finding solutions to improve the efficiency of production
and business cost management accounting activities in a number of coal mining enterprises in
Vietnam. This study uses two main research methodologies, “exploratory factor analysis” and
“multivariate regression” to solve the research objectives. A number of new findings have been
researched as a solid basis for solutions to enhance the effectiveness of management accounting
activities on production and business costs in the coal enterprises mentioned above.
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