THE INFLUENCE OF FACTORS ON BUSINESS PERFORMANCE FROM A NON-FINANCIAL PERSPECTIVE IS CUSTOMERS AT ENTERPRISES IN NAM DINH PROVINCE

Abstract

The information on business performance (BOD) of enterprises measured by financial and non-financial measures are always important bases in forming business
decisions of enterprise managers and information users. Non-financial measures are a better indicator of future financial performance than accounting measures, and
they are valuable in evaluating and promoting management performance. This article aims to evaluate the impact of factors affecting business performance in
enterprises in Nam Dinh province measured by non-financial measures which are customers. The study uses quantitative research methods and SPSS 26 data processing
software, through estimating linear regression models based on 520 feedbacks from businesses in various fields of operation in Nam Dinh province 2020. The research
results show that the factors affecting business performance measured by non-financial measures are customers, which are ranked in the order of: (1) Use of resources
(2) Market orientation, (3) Information technology, (4) Local policies, (5) Access to and use of capital, (6) State policies. On that basis, the article proposes some suitable
solutions for managers to improve the business performance of enterprises in Nam Dinh province.