¹Hoang Khanh Van,²Nguyen Thi Linh

^1,2University of Labour and Social Affairs, Hanoi, Vietnam

Up until now, many modern management tools have been developed and used to evaluate business performance. However, budgeting in production and business is still a frequently used tool in business management. This comes from the fact that the budget does not require many resources from the enterprise but still meets the management functions: planning, checking, evaluating, and making decisions. With the characteristics of a labor export enterprise, it is affected by many objective factors affecting its performance, such as the socio-economic situation of labor-receiving countries, the socio-economic situation of Vietnam, job needs and income of employees, etc. Production and business estimates become more and more important. This article aims to find out the perception of managers of labor export companies in Hanoi about the importance and role of budget. At the same time, find out the current state of budgeting in these companies.

Budget, labor export enterprise, Hanoi

1) Argyris, C., (1952). The Impact of People on Budgets. The Controllership Foundation, New York.

2) Drury, C., (2000). Management and Cost Accounting, London: International Thomson Publishing, 4th Edition.

3) Drury, C., (2017). Management and Cost Accounting, London: International Thomson Publishing, 10th Edition.

4) Department of Overseas Labor (Ministry of Labour, Invalids, and Social Affairs), (2023). Report of the year

5) Garrison et al (2003), Management Accounting, New York: McGraw-Hill Education, European Edition.

6) Garrison et al (2011), Managerial Accounting for Managers, New York: McGraw-Hill Education, EuropeanEdition

7) Glynn et al (2008), Accounting for Managers, Cengage Learning EMEA, 4th edition

8) Kaplan, S., (1991). “New Systems for Measurement and Control.” Engineering Economist, Vol.46, No.4, pp201-218.

9) Horngren, C., (1977), Cost Accounting: A Managerial Emphasis, Englewood Cliffs, NJ: Prentice-Hall.

VOLUME 06 ISSUE 05 MAY 2023

There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.