Responsibility accounting and application of responsibility accounting in Textile - Garment export enterprises in Vietnam

Abstract

    In recent years, Vietnam's textile and garment export industry has made strong development steps, becoming one of the key manufacturing industries of the economy, making a significant contribution to GDP and export growth. in our country. However, in fact, the business efficiency of export textile and garment enterprises in Vietnam is still at a low level. One of the reasons leading to the above situation is that the business administration in general in many enterprises has not been given adequate attention, leading to ineffective planning of financial strategies. In order to improve the overall performance, managers in the enterprise need to be provided with and use a system of management tools to see the performance results of each department. In that system of management tools, responsibility accounting is a tool that is highly appreciated by managers and indispensable in modern economic management. By the method of synthesizing and analyzing information on the basis of theory, operation characteristics of the textile - garment industry and reality at enterprises, the author has shown the application of responsibility accounting in the management activities of enterprises. textile - garment enterprises today, from which to give some suggestions to improve the responsibility accounting model in enterprises.