Các yếu tố ảnh hưởng đến việc áp dụng hệ thống kế toán chi phí ở một số công ty du lịch được lựa chọn tại Hà Nội, Việt Nam

Tên đề tài luận án: Các yếu tố ảnh hưởng đến việc áp dụng hệ thống kế toán chi phí ở một số công ty du lịch được lựa chọn tại Hà Nội, Việt Nam Chuyên ngành: Quản trị kinh doanh. Khoá đào tạo: 2009 - 2013 Người hướng dẫn khoa học: TS. Edwin P. Bernal Đơn vị đào tạo: Trường Đại học Nông Lâm, Đại học Thái Nguyên. Cơ sở đào tạo: Chương trình liên kết đào tạo Tiến sĩ Quản trị kinh doanh giữa Đại học Thái Nguyên - Việt Nam và Đại học Tổng hợp Southern Luzon – Philippines. Đơn vị cấp bằng: Đại học tổng hợp Southern Luzon – Philippines.

 Page1 ThAi nguyen University Southern Luzon STATE University Socialist Republic of Vietnam Republic of Philippines THE FACTORS AFFECTING THE ADOPTION OF COST ACCOUNTING SYSTEM OF SELECTED TRAVEL AGENCIES IN HANOI, VIETNAM A RESEARCH PRESENTED TO THE FACULTY OF GRADUATE SCHOOL SOUTHERN LUZON STATE UNIVERSITY LUCBAN, QUEZON, PHILIPPINES THAI NGUYEN UNIVERSITY S.R. VIETNAM IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE DOCTORAL IN BUSINESS ADMINISTRATION Name of Student : DOAN THI QUYNH ANH English Name : ANGEL Date of Birth : 05/01/1981 Course : SLSU-DBA1 Hanoi November, 2013  Page2 ACKNOWLEDGMENT During the conduct of my thesis, I would like to give my sincere thank to advisors: Prof. Dr. Pete Ooi; Dr. Edwin Bernal . The advisors help me with detailed guidance and instruction so that I can complete my research. Representatives from Southern Luzon State University, ThaiNguyen University, ICT and academic affairs together with teachers and staffs in ICT office has encouraged and helped from all the members in the class. When conducting the research, I receive the enthusiastic support and participation of directors and staffs of all enterprises that I have research. Beside that, I always receive the encouragement and support form my family. I would like to express my sincere thanks to the advisors, staffs participating in the research and my family for supporting me a lot. Doan Thi Quynh Anh - Angel  Page3 CHAPTER 1 INTRODUCTION 1.1 Research Background As Vietnam rides in the development of world economy, its hospitality/tourism industry had gained remarkable leap. Demand in a wide-range of hospitality-related products and services increased as people's living standard improved. This included products and services in travel services which is one sector in the multi billion-dollar world-wide hospitality industry. Products and service in a travel agency are designed to satisfy special needs of consumers such as understanding the culture, tradition and the historical treasures of one locality, appreciating natural beauty of the place, experiencing the climate, foods, events and festivities of the area, and a lot of activities simply designed for sightseeing and for rest and recreation. The demand for travel products and services is not very stable as it easily changes due to instability of the climatic condition, and the economic and political situation of the particular tourism destination. It therefore requires that players in the travel business to be more creative and innovative to anticipate changes in the business landscape in order to cushion the impact of slack time in the business. Summarily, determining the cost of products and services in a travel agency poses a great challenge for the firm’s accountants and managers in as  Page4 much as the business’ price offerings depend largely on the relevant costs. Doubly challenging is the implementation of a firm’s policy on cost allocations because this requires a deal of rationalization so as not to overburden one product/service while others overburdened with unnecessary costs. This therefore requires the identification and the use of appropriate cost driver to achieved full rationalization of the system. Further, to achieve comparative and competitive advantages, it is necessary that, costs associated with the implementation of activities in major business functions along the value chains should be analyzed as to whether these are value-adding or non-value adding costs. Obviously, only value adding activities are client-focused activities and therefore add to the achievement of the value expectations of the clients. While cost accounting is a necessary requirement to achieve more in the travel business in Hanoi, less has been benefiting fully from it. To determine the factors that drive the sector to adopt cost accounting system is the major reason why this research was conducted. 1.2. Statement of the Problem This research focused on determining the factors which affect the adoption of the cost accounting system of selected travel enterprises in Hanoi. Specifically, it tried to find answers to the following research questions: 1. What is the profile of the respondents in terms of gender, age, position and field of specialization?  Page5 2. What is the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system? 3. What factors are significantly affecting the attitude of the accountants and the managers of travel agencies in adopting a cost accounting system? 4. Is there any difference in the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system? 5. Is there any difference between the accountants’ and the managers’ attitude towards adherence to the cost accounting system in the management of costs in travel agencies? 1.3. Statement of Objectives The general objective of this research was to determine the significant factors affecting the adoption of cost accounting system for Hanoi-based travel agencies. It seek to meet the requirements of the following specific objectives: 1. To determine the profile of the respondents in terms of gender, age, position and field of specialization. 2. To describe the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system.  Page6 3. To identify the factors which significantly affect the attitude of the accountants and the managers of travel agencies in adopting a cost accounting system. 4. To statistically test the difference in the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system. 5. To statistically test the difference between the accountants’ and the managers’ attitude towards adherence to the cost accounting system in the management of costs in travel agencies? 1.4. Hypotheses The following hypotheses were tested using inferential statistical tools: Hypothesis 1: There is no relationship between the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies. Hypothesis 2: There is no difference in the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system.  Page7 Hypothesis 3: There is no difference between the accountants’ and the managers’ attitude towards adherence to the cost accounting system in the management of costs in travel agencies. 1.5. Significance of the study This research conduct to analyze relationship between factors affecting the cost accounting system in selected travel agencies. This study will be significant to the following individuals and organizations: For travel agencies and its key officers, this research indicates help finding the key factors to apply the cost accounting system, they can use the results of this research to find the factors affecting to the adoption of cost accounting system in their enterprise. Based on the results of this dissertation, managers and accountants in travels agencies can making a plan to adopt the cost accounting management in their enterprise with the target such as managial cost, , saving cost, decision making 1.6. Scope and Limitation of the Study Along with the system of the general theory of cost accounting system for internal management, the thesis will analyze and assess the current perception of cost accounting systems at some business travel company in Hanoi from which to finding the factors affecting of adoption of cost accounting sytem for travel  Page8 agencies in the direction of modern cost accounting management system, which help the cost management and providing useful information for the decision of the administrator. With the aim of improving accounting system in travel company in Hanoi, and the number of enterprises tourism in Hanoil multiple, complex components business in different fields, so the authors concentrate on research of the cost accounting system of 7 business describe the model tour travel service in Hanoi, including: A state-owned enterprise specialized in the field of business travel, business travel in all four areas received international, send international visitors, receives domestic tourists and domestic tourists on Hanoi recent years that is Vietnam Travel and Marketing transports Company. Two enterprises belong to VietNam national Administration of Tourism are the State of Investment and Tourism Thang Loi and HaNoi Tourism company. Three enterprises represent non-state enterprises as AsiaLink travel joint stock Company; New Horizons travel joint stock company, SaoMai travel company. Besides, the authors also conducted to survey 25 travel companies in the area of Hanoi. 1.7. Operational Definition of Terms The following terms has been operationally defined: Cost accounting system Cost  Page9 Travel agency Level of awareness and understanding of cost accounting system Ease of use of cost accounting Usefulness of cost accounting CHAPTER II REVIEW OF RELATED LITERATURE AND STUDIES This chapter authors reviews the related literature and studies on travel industry in Vietnam in general, Hanoi travel in particular. This chapter provides the reader with sufficient theory about cost accounting, the usefulness of cost accounting system. It will discuss theories framework and concepture framework , which is going to be evaluated in following chapters. 2.1. Review of Related Literature 2.1.1. The tourism industry and the travel sector During the 53 years of establishment and development, travel industry has always been interested in each period are determined location of tourism in the economic development strategy of the country's socio-suit bridge revolution. In 53 years of development , not a long time for the development of an industry , but can also see the strong upturn in both quantity and quality of Vietnam Tourism , is [...]... requires front-line sales and non-sales type communicating with clients The more communicative and relationship-focused females find the hospitality industry an exciting and career-enriching work-place opportunity As to age, data shows, more than 80% of the respondents were in their prime productive years, under 40 years old In fact, around half of the majority of the respondents have ages below 30... system production estimates include many targets, but estimates of consumption is a major factor affecting the entire line estimation of the business, its impact and driven to the other estimates Consumption estimates   Page 20    as the basis for estimation of production or purchase to meet the demand for the production or sale of products Based on production estimates for estimation of production costs... system, the planning and conduct of business activities, and the understanding the complex accounting regualtions that have accumulated over many years Accountants serve a potentially wide variety of user groups The many different users of accounting informarion include the owners or shareholders of a business entity, the people who have lend money to the entity, the entitys’   Page 13    employees,... to conduct the analysis of demographic factors that affect adoption the cost accounting system in travel agencies, the author used Chi- square test to   Page 32    assess the relationship combined with Cross Tabulation procedures The relationship between accountants and managers with factors affect that makes sense if the alpha level of significance of Chi- Square test is less than 0.05 In SPPS, Chi- Square... branding Vietnam tourism logo and slogan associated with the new deployment scheme to attract tourists from 8 key tourism markets of China , Japan , Korea , Malaysia , Thailand ,   Page 10    Australia , France , Russia , to exploit tourism development Ha Long Bay and a number of other prominent points to ensure the sustainability and high economic efficiency, image building heritage tourism Vietnam, Ha... a system estimates the scientific production estimates, reasonable, feasible basis for organizations operating business activities to achieve the highest efficiency There are two methods of estimation of business is flexible static estimates and estimates the cost estimates for a proposed activity level, and estimate flexible cost estimates for a level of activity can occur Data from static estimates... gender, age, nationality, Internet surfing experience, and so on will be analyzed Every construct of the data will be analyzed in percentage, frequency distribution in order to know the sample distribution 3.4 Validation of the instrument For reliability, I methods 1 Test – retest method (reliability test) - Spearman rank difference correlation coefficient may be used to determine reliability of the responses... star,335 hotels 3 star Vietnam Tourism to identify some key tasks in 2013 include : Continue to implement the development strategy of Vietnam's tourism in 2020, with a vision to 2030, deployment of the planning scheme, other resorts according to the master plan on development of Vietnam Tourism 2020 vision 2030 after being approved by continued deployment tasks improve the quality and efficiency of tourism... believe that the use of cost accounting system improves the quality of respondents’ work; they believe that the use of cost accounting system increases the respondents’ work productivity; they believe that the application of the cost accounting system is suitable in travel agencies; they believe that the application of the cost accounting system reduces the operating cost; they believe that the application... business strategy So should have expected more, specific to each period as well as the production process This means that need to estimate production The process of building cost estimates associated with the business of governance, facility conditions promote positive, proactive, innovative facilities and the feasibility of the estimates were made, at the same time facilitate strengthen inspection and . ADMINISTRATION Name of Student : DOAN THI QUYNH ANH English Name : ANGEL Date of Birth : 05/01/1981 Course : SLSU-DBA1 Hanoi November, 2013  Page2 ACKNOWLEDGMENT. advisors, staffs participating in the research and my family for supporting me a lot. Doan Thi Quynh Anh - Angel  Page3 CHAPTER 1 INTRODUCTION 1.1 Research Background As Vietnam. implementation of a firm’s policy on cost allocations because this requires a deal of rationalization so as not to overburden one product/service while others overburdened with unnecessary costs. This