The objective of the thesis is to study and propose solutions to perfect the MAIS organization of confectionery manufacturing joint-stock enterprises in Hanoi to meet management requirements in the context of globalization and implementation of the industrial revolution 4.0.
1 INTRODUCTION 1. Research motivations With the strong development of accounting science, MAIS has also gradually developed. The information provided by MAIS is increasingly useful and shows the indispensable roles in the management activities of enterprises. Firstly, MAIS is a tool to help managers to estimate the plans and budgets to run business as well as organize resources to implement the plans and budgets. Besides that, MAIS is a measure to help administrators to evaluate the process and performance, identify the deviations and the causes, detect the effective solutions to improve. MAIS is also a source of information to help administrators make the right and timely decisions, seize the opportunities that the market brings In particular, Vietnam is receiving a new wave of technology brought by the 4th industrial revolution. Therefore, businesses need to adapt and innovate MAIS to better meet the information needs of business administrators. Despite playing the important roles, MAIS has not been properly paid attention both from the agencies that issue State laws as well as the enterprise. At the confectionery production enterprises in Hanoi today, the organization of MAIS still has some shortcomings such as the overlapped arrangement of people to perform the tasks in the system is overlapped, lack of rhythmic coordination between individuals and departments in the enterprise, unclear procedures for collecting, processing data and providing information. That is because administrators in these kinds of enterprises have not yet seen the importance of organizing MAIS. That is because administrators in these kinds of enterprises have not yet seen the importance of organizing MAIS These limitations lead to the information that the system provides not to help managers making decisions. Therefore, when managers need information for making decisions or planning business production, there is almost no reliable basis to practice Stemming from the mentioned issues, the author chose the topic "Organizing management accounting information system in confectionery manufacturing enterprises in Hanoi" for doctoral thesis research 2. Literature overview The author has reviewed the domestic and international kinds of literature related to the research issue and divided them into two segments: (1) The researches on the AIS organization and the MAIS organization (2) The studies on factors affecting the AIS organization and the MAIS organization Thereby, the author realizes unexplained gaps following: The studies have not mentioned the requirements to set up the MAIS. Although some studies have taken a multiperspective approach, the studies have not fully and clearly shown the issue of the MAIS organization. There are very few studies published considering the MAIS organization with the trend of the information integration systems and big data The domestic studies have mainly used qualitative research methods to give the factors affecting the MAIS organization Very few projects studies put forward models and test factors affecting the MAIS organization in manufacturing enterprises The studies related to AIS, MAS though diverse in types of businesses. However, there has not been any study on MAIS organization in confectionery manufacturing enterprises in Hanoi 3. Objectives and Missions Objectives: The objective of the thesis is to study and propose solutions to perfect the MAIS organization of confectionery manufacturing jointstock enterprises in Hanoi to meet management requirements in the context of globalization and implementation of the industrial revolution 4.0 Missions: Studying and shedding out theories framework about the MAIS organization in manufacturing enterprises in a multiperspective approach (the components of the system, the information contents, the information function of the system) and placing it in the context of technology 4.0, the system integrates information. In addition to the concepts and nature of MAIS, clarify requirements for MAIS organization, contents of MAIS, and factors affecting MAIS organization in manufacturing enterprises Studying and clarifying the actuality about the MAIS organization and factors affecting MAIS organization in confectionery manufacturing jointstock enterprises in Hanoi Researching solutions to help the confectionery manufacturing enterprises in Hanoi improve the MAIS organization to provide useful information for administrators in the enterprise 4. Object and scope 4.1. Object The thesis researches the theoretical framework about MAIS organization, factors affecting the MAIS organization in manufacturing enterprises as well as the actuality of MAIS organization and factors affecting MAIS organization in the confectionery manufacturing joint stock enterprises in Hanoi. 4.2. Scope + Content: The thesis studies theory practice of MAIS organization in enterprises. + Size: researching at typical twentyfive (25) confectionery manufacturing jointstock enterprises in Hanoi + Timeline: the thesis was conducted in the period from 2014 to 2018 5. Research questions Question 1: What are the requirements and contents of the MAIS organization in the manufacturing enterprises? Which factors are affecting the MAIS in enterprises? Question 2: What is the actuality of MAIS organization in confectionery manufacturing jointstock enterprises in Ha Noi? Which factors are affecting MAIS organization in confectionery manufacturing jointstock enterprises in Ha Noi? Question 3: Which solutions should be applied to improve MAIS organization in confectionery manufacturing jointstock enterprises in Ha Noi? Question 4: What recommendations should be given to the Government, authorities, and confectionery manufacturing jointstock enterprises in Ha Noi enterprises do to implement solutions? 6. Research process and method 6.1. Research process The research process of the thesis has carried out in four (6) steps: (1) Identify research issues, (2) Determine the research objectives, object, and scope, (3) Select the research method, (4) Clarify theories, (5) Survey the current situation, (6) Proposing solutions and recommendations 6.2. Research method The thesis uses a combination of qualitative and quantitative research methods. In particular, the qualitative method is used to systematize the theoretical background and understand the current status of MAIS in the confectionery manufacturing jointstock enterprises in Ha Noi The quantitative method is used to survey and assess the factors affecting MAIS in confectionery manufacturing jointstock enterprises in Ha Noi 7. Scientific findings The thesis has reviewed, set up and shed light on the necessary theoretical background to organizing a management accounting information system The study has stressed that there are three basic requirements that management accounting information systems need to support when organized: (i) quality information, (ii) quality service, (iii) efficiency. The multiperspective research approach identified in the thesis is mainly a combination of different approaches – in particular: component approach, content approach, information function approach. According to this research approach, firms have to organize MAIS following issues: data; process and distribution; information technology; systems controls; people A model was created to determine the effect of factors on management accounting information systems organization. Factors consist of business characteristics, organizational structure, top managers, external expertise The thesis has indicated characteristics of confectionery manufacturing jointstock enterprises in Ha Noi to identifying the necessary organization of MAIS. In the thesis, the actuality about MAIS organization in confectionery manufacturing jointstock enterprises in Ha Noi was truly reflected to detect and handle the shortcomings in this kind of enterprise The study has investigated factors that affect to MAIS organization in confectionery manufacturing jointstock enterprises in Ha Noi from managers and accountants’ s points of view. It has examined the effect of business characteristics, organizational structure, top managers, external expertise on the MAIS organization Based on findings from using the mixing of qualitative and quantitative methods, the thesis has proposed solutions for MAIS organization in confectionery manufacturing jointstock enterprises in Ha Noi The proposed solutions have become potential solutions that are completely consistent with principles of MAIS organization and the new problem such as industry 4.0, modern management. The thesis has made proposals to Government organizations, training facilities, confectionery manufacturing jointstock enterprises in Ha Noi to effectively implement the proposed solutions 8. Structure of the thesis The thesis is structured into 3 chapters CHAPTER 1 THEORETICAL FRAMEWORK OF THE ORGANIZATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM IN MANUFACTURING ENTERPRISES 1.1 Overview of management accounting information system in manufacturing enterprises 1.1.1. Concept và nature of MAIS in manufacturing enterprises Concept of MAIS MAIS is a subsystem of AIS that is in the management system of the enterprise, formed due to the inevitability of the need to keep internal information secret with competitors. The information provided by the MAIS will help managers and executives of the enterprise to make better decisions Through analysis of the different approaches of the system, the thesis proposes the concept that "MAIS is a set of elements or components that interact to collect, process, store and distribute data and information for administrators to accomplish their goals" Nature of MAIS MAIS is the connection between the elements together to create valuable information to managers in the business MAIS consists of components, following: Data, process and distribution information, IT, system control, human resources. These interrelated components combine to collect, process, analyze and deliver information to users. The result of linking these elements is the information created for the planning, control and decision making of administrators at the enterprise level. MAIS has interaction with the surrounding environment, so there is no only form of MAIS that is suitable for all types of businesses. MAIS is on the process of innovation to better meet the information needs of business executives 1.1.2. Role of MAIS in manufacturing enterprises With the strong development of accounting science, MAIS has also gradually developed. The information provided by MAIS is increasingly useful and shows the indispensable roles in the management activities of enterprises. MAIS is a tool to help managers to estimate the plans and budgets to run business MAIS is a measure to help administrators to evaluate the process and performance MAIS is also a source of information to help administrators make the right and timely decisions, seize the opportunities that the market brings. 1.1.3. Components of MAIS in manufacturing enterprises The author bases on the studies of the previous authors to identify the components of MAIS in manufacturing enterprises. To collect, process, and provide useful information for administrators, the author believes that MAIS has the following components: (1) input data, (2) Process, and distribution information, (3) IT application, (4) System control, (5) Human resources 1.2. The organization of MAIS in manufacturing enterprises 1.2.1. Concept of the organization of MAIS The author approaches the organization of MAIS to the components. According to the selected approach, the concept of organization of MAIS is stated as follows: Organization of MAIS is arrangement elements or components (input data, process, and distribution information, IT application, system control, human resources) to collect, process, store and distribute useful data and information for administrators to accomplish goals" 1.2.2 Requiremens of organization of MAIS in manufacturing enterprises The requirements for the organization of MAIS include: Firstly, organization of MAIS must ensure that the system provides quality information The criteria for evaluating quality information contain accurate, complete, appropriate, concise Secondly, the organization of MAIS must guarantee that system delivery quality service. Measures for service quality include timeliness and confidentiality Thirdly, the organization of MAIS must secure that the system is effective The standards for evaluating the effectiveness are the degree of compatibility between MAIS and characteristics of enterprise, the productivity of the system operator. Based on the requirements of organizing MAIS, it will help to organize MAIS well in the enterprise 1.2.3. Principles of organization of MAIS in manufacturing enterprises Unifying principle: The organization of MAIS must show cooperation between departments to collect, process, store and provide information in enterprises Appropriate principle: The organization of MAIS must be suitable for the size and business characteristics of each enterprise, fit to the qualification of the staffs and must be appropriate with the level of IT application as well as the ability to use technical means to calculate, record and process information of accountants and others (1) Organizing data processing to build standards and budgets, (2) Organizing data processing to support the implementation control, (3) Organizing data processing to support the implementation control to serve the inspection and evaluation, (4) Organizing data processing to support decisionmaking, (5) Organizing the provision and feedback The information processing organization includes the three steps as shown in the following diagram: Diagram 1.3: Organizing the processing MA information 1.2.4.3. Organizing the applying information technology In the era of information technology, software, hardware, and networks have become indispensable and effective means influencing the operation of the system in enterprises. Organizing IT applications well is very important to ensure the system collect, process and provide timely and accurate information for administrators. Steps of the organization of IT applications include (1) selecting and installing IT, (2) instructing the operation of IT, (3) evaluating IT 1.2.4.4. Organizing system control The organization of system control is establishing policies and procedures to ensure the system operates safely and effectively, and the regulations followed Three steps of the system control organization 13 contain: identifying control documents and procedures, determining the control contents, defining the control policy 1.2.4.5. Organizing human resourses in MAIS Human resources is one of the elements of MAIS and is considered as a decisive factor in the success of the system. Human resources in the MAIS are individuals to operate and exploit the system. Organizing human resources organization in the MAIS includes three steps: identifying the MA model, identifying implementation personnel, and assigning tasks 1.3. Factors affecting the organization of MAIS in manufacturing enterprises 1.3.1. Theories 1.3.1.1. Contingency theory The contingency approach to the organization of MAIS shows that there is no best way to organize the MAIS for all types of businesses. Organizing MAIS depends on the internal and external operating environment in each enterprise 1.3.1.2. Information economics theory Applying the information economics theory in this study explains that it is necessary to consider the costs and benefits of the MAIS organization Managers need to compare costs such as labor cost, equipment cost to collect, process and provide information with benefits from correct decisions supported by MAIS. 1.3.1.3. Diffusion of innovation theory The diffusion of innovation theory is useful to research the organization of MAIS because companies operate MAIS based on IT applications The theory explains that the decision to adopt IT innovations will be influenced by factors as business administrators, accountants, IT infrastructure that will bring quality and success to the system 1.3.2. Research model for factors affecting the organization of MAIS in production enterprises Based on the relevant theories and empirical research, the author proposes a model to study the factors affecting the MAIS organization in production enterprises. The dependent variable of the model is the MAIS organization The independent variables are business characteristics, organization structure, top management, external expertise, IT CHAPTER 2 THE ACTUALITY OF ORGANIZING MANAGEMENT ACCOUNTING IMFORMATION SYSTEM IN THE CONFECTIONERY MANUFACTURING JOINTSTOCK ENTERPRISES IN HA NOI 2.1 Overview of the confectionery manufacturing jointstock enterprises in Hanoi The thesis presents the history of the formation and development of the confectionery industry, associated with the development of the confectionery manufacturing jointstock enterprises in Hanoi, the characteristics of production and business activities, management, and 15 accounting in confectionery manufacturing jointstock enterprises in Hanoi 2.2 The actuality of organizing MAIS in the confectionery manufacturing jointstock enterprises in Hanoi 2.2.1. The actuality of organizing data All confectionary companies surveyed in Ha Noi collect planned data and actual data. However, only 20% (5/25) surveyed companies collect forecast data Besides, surveyed companies focus on collecting more financial data than nonfinancial data 14/25 businesses base on the system's ability to collect data (accounting for 56%), 11/25 businesses (accounting for 44%) base on the needs of administrators to do this. 24% (6/25) businesses collect data from internal database resources and 76% (19/25) do this from departments directly. 12% (3/25) businesses collect data from external resources. All surveyed businesses use reports formed both papers and electronic documents These enterprises mainly use accounts detailed levels 2 and 3, set up general codes with other systems. 32% (8/25) enterprises implement the integration of data with a centralized database in the whole enterprise 2.2.2. The actuality of organizing data processing, information distribution 2.2.2.1 The actuality of organizing data processing to establish standards and budgets The results of the survey show that 24% (6/25) businesses establish standards that are carried out by accountants. However, these enterprises only build standards of direct material expenses, direct labor expenses, and overhead expenses Others such as standards of selling expenses, administrative expenses have not been set 84% (21/25) enterprises surveyed build budgets. Accountants are mainly responsible for building budgets by 40% (10/25) enterprises surveyed There are 24% (6/25) enterprises that accountants make all kinds of budget and 16% (4/25) enterprises that accountants only set up some budgets such as the budget of consumption, direct raw material, direct labor, overhead, capital, money 2.2.2.2. The actuality of organizing data processing to support control of implementation This content concentrates on data processing to support control of cost implementation at confectionery manufacturing jointstock enterprises in Hanoi Data processing to calculate the actual cost is carried by accountants. All businesses use the method of the production process to determine costs. 80% (20/25) use both two methods: orderbasedmethod and the production process method to determine costs. No business adopt an activitybased cost (ABC) method or a target cost (Kaizen) method to determine costs 2.2.2.3 The actuality of organizing data processing to support performance evaluation The result of the survey shows that all enterprises do data processing for performance evaluation. 72% (18/25) enterprises processing data for performance evaluation are done by accountants in the accounting department 28% (7/25) enterprise this work is carried by another department such as the planning department, analyzing department. These enterprises mostly use the comparative method, the ratio method, associated with the graphs, charts method Other methods such as the continuous replacement method, the balance method were not used 17 2.2.2.4. The actuality of organizing data processing to support decision making The executives in the jointstock enterprises in Hanoi often have to make all kinds of decisions such as decisions on the price of confectionery products, the number of products manufactured, sources of raw materials purchased, decisions on adjusting the structure of production and consumption goods, decisions on major suppliers and customers. However, only 24% (6/25) of the surveyed enterprises conducted data processing to support decision making, and the accounting division was mainly responsible. 76% (19/25) of businesses that do not process data support decision making. Only when managers needed, they will request the data and will evaluate and analyze it to make decisions Data processing methods still have many limitations, so affecting quality information for decision making 2.2.2.5. The actualiy of organizing information distribution In the surveyed enterprises, MAIS provides information at every level of managers in the business including the Board of Directors, Directors, heads of departments, factory managers MAIS supplies information priorly or irregularly upon requests of managers. 68% (17/25) surveyed enterprises still use traditional reporting systems to provide information . 8% (2/25) of enterprises have application of modern IT, so apply the form of providing information through integrated information systems and the level of integration is full. 24% (6/25) of enterprises apply both mentioned ways. The feedback of MAIS is also important, but the reality shows that only 24% (6/25) carry out this work 2.2.3. The actuality of organizing the applying information technology 72% (18/25) of surveyed enterprises use multifunctional devices that combine photos, printing, and scan 32% (8/25) of enterprises use the separated MA module and the integrated software 92% (23/25) of enterprises can change, upgrade the system if managers require it. This finger shows that enterprises decentralize the use of the system 100% (25/25) of enterprises use the intranet. 12% (3/25) of businesses use the internet in transactions. 28% (7/25) of businesses use websites. 12% (3/25) of enterprises evaluate IT during the trial operation period. 60% (15/25) of enterprises do evaluations at the official operation stage 2.2.4. The actuality of organizing system control The results of the survey show that 40% (10/25) of enterprises identify control documents, control procedures, descriptive reports, system flowcharts and programs, system manuals. Contents of system implementation process control, software control, and hardware control, administrative control are made by 80% (20/25) of enterprises. The content of data security control is implemented by 100% (25/25) of enterprises At rate of over 50%, the implementation of the control content is not good. The number of enterprises establishing control policies is 40% (10/25) 2.2.5. The actuality of organizing human resourses 100% (25/25) of companies apply the mixture MA model The number of employees in 25 confectionery manufacturing jointstock companies in Hanoi is 125 people 5.6% (7/125) enterprises use accountants without accounting training degrees 94.4% (118/125) personnel have a suitable training degree for the job. Among them, the accountants who have mastered are 1.69% (2/118), who graduated from university is 74.58% (88/118), and who graduated from college is 17.8% 19 (21/118) and graduated from undercollege is 5.93% (7/118). The level of meeting the work requirements of accountants accounts for 72% (18/25). 60% (15/25) of enterprises have not yet assigned jobs specifically and clearly to each individuals and departments 2.3. The actuality of factors affecting the organization of MAIS in the confectionery manufacturing jointstock enterprises in Hanoi Based on the theoretical model and the results of the experts' discussion, the dissertation proposes a research model with factors affecting the MAIS organization in the confectionery manufacturing joint stock enterprises in Hanoi, including the following: business characteristics, organization structure, top management, external expertise, IT The thesis suggests a scale of variables that are adjusted to match the actual characteristics of the confectionery manufacturing jointstock enterprises in Hanoi The overall sampling frame of the research project include 25 confectionery manufacturing enterprises jointstock in Hanoi. The author determines the expected sample size of at least 115 The thesis uses SPSS software to process data in turn to the steps: verifying the scale quality, analyzing discovering new factors, analyzing multiple linear regression The results show that factors are affecting the organization of MAIS the confectionery manufacturing jointstock enterprises in Hanoi, in which the factor of business characteristics has the largest impact, the element of top management has the second most influential, the element of the organization structure has the thirdlargest impact 2.4. Evaluating the actuality of organizing MAIS in the confectionery manufacturing jointstock enterprises in Hanoi 2.4.1. Advantages The data presented on the system of reports comply with the regulations of the competent authority Businesses organize more information modules that meet the requirements of administrators IT replaces the work of accountants in collecting, processing, analyzing data, thereby providing more useful information for administrators within the enterprise, contributing to reducing costs, improving management decisions. The organization of MAIS help to minimize errors in recording. Applying the mixture accounting model is suitable for the business characteristics of the confectionery manufacturing jointstock enterprises in Hanoi 2.4.2. Limitations and root cause The businesses have not determined detail data that need to collect and process to serve administrators in the enterprise. Information sources for MAIS are mainly from within the enterprises. Accounts and Codes are incomplete and not detailed. Enterprises still use a combination of data storage on paper and a hard drive The retrieval data, methods of processing and providing information are not available and inconsistent with the business characteristics of the confectionery manufacturing joint stock enterprises in Hanoi. IT infrastructure in these enterprises has not yet 21 met the conditions to implement modern information integration management The control of MAIS is not well organized Although applying a mixture accounting model, there is not work separation clearly to individuals and departments CHATER 3 SOLUTIONS TO IMPROVE ORGANIZING MANAGEMENT ACCOUNTING IMFORMATION SYSTEM IN THE CONFECTIONERY MANUFACTURING JOINTSTOCK ENTERPRISES IN HA NOI 3.1. Orientation for the development and requirements for improvement of the confectionery manufacturing jointstock enterprises in Hanoi 3.1.1. Orientation for the development of the confectionery manufacturing jointstock enterprises in Hanoi According to Decision No. 202/QDBCT dated 2014 January 8 of the Ministry of Industry and Trade approving the planning for the development of Vietnam's food industry up to 2020, with a vision to 2030, confectionery production of nation reach 2.2 million tons by 2020 (account for 40.43% of the total structure of Vietnam's food industry) and reach 6.8 million tons by 2030. All businesses focus on innovating and investing in production lines, upgrading application software and intelligent reporting modules, choosing a strategy to develop confectionery products that are good for health. A new distribution network is expanded 3.1.2 Requirements for improvement of the confectionery manufacturing jointstock enterprises in Hanoi Organizing MAIS in the confectionery manufacturing jointstock enterprises in Hanoi needs to comply with general principles the following: Unifying principle, appropriate principle, thriftiness and efficiency principle. The organization of MAIS must base on the current technical equipment and organizational structure of the enterprise to 23 reorganize, supply, improve, but not break or overturn the existing organizational structure that making it difficult to complete 3.2 Solutions to improve organizing MAIS in the confectionery manufacturing jointstock enterprises in Hanoi 3.2.1. Solutions to improve organizing data The thesis proposes a process to identify the types of data that need to be collected. The types of data need to collect should be the interfering part between the information needs of the administrator and the system's ability to collect data. Thereby, businesses have interference to achieve the biggest interfering part The thesis also proposes a solution to exploit and manage the data collected well through enterprise resource planning (ERP). ERP system has a closed process, allowing linking data from different parts of the enterprise, ensuring continuity and inheriting data. Thereby, MAIS assists in collecting, processing and supplying information quickly and accurately Besides, the thesis also suggests improving the accounts and the codes to help control data more rigidly and implement the data process more quickly 3.2.2 Solutions to improve organizing data processing, information distribution The author set up the data processing to establish standards, budgets, evaluations, decisionmaking. The author also suggested the retrieval data, methods of processing and providing information and the types of reports suitable for the confectionery manufacturing jointstock enterprises in Hanoi The solution to the organization of providing information and feedback has been clarified as follows: Feedback contents, method of collecting feedback, time of collecting feedback, feedback processing. 3.2.3. Solutions to improve organizing the applying information technology Based on the context of Industry 4.0, IT applications have made great progress. The author has proposed the application of hardware, software, telecommunication networks that should be used in the confectionery manufacturing jointstock enterprises in Hanoi to catch up 4.0 IT trend such as a computer with touch screen, smart handsets, specialized software ensure compatibility and integration, LAN, MAN network, WAN network 3.2.4. Solutions to improve organizing system control The thesis has provided some suggestions on procedures for operating MAIS, raising the awareness of information security, investing in information security to help the confectionery manufacturing jointstock enterprises in Hanoi organize well the MAIS control 3.2.5. Solutions to improve organizing human resourses The Accounting department needs to coordinate with many different departments in the enterprise to collect, process and provide information. Therefore, the author gives suggestions to organize well human resources. In particular, the enterprise should effectively organise the coordination between the accounting department and the other department where the transactions arise as well as the managers at all levels in the enterprise include the IT department Enterprises need to assign works clearly to all individuals to help them understand and obey. Enterprises should improve and enhance the 25 capacity of accountants to help them take the required positions in some ways such as improvement in recruitment and compensation, application of standards of international accountants at the enterprise 3.3. Recommendations 3.3.1. For the State, the authorities, the training facilities The State and the authorities need to change laws, policies, and guidance about the contents and methods for the establishment and implementation of MAIS in the confectionery manufacturing jointstock enterprises in Hanoi Universities and colleges training accounting human resources need to improve the training programs and methods, focus on training in practical skills. 3.3.2. For the confectionery manufacturing jointstock enterprises in Hanoi Promoting the participation of managers in courses, programs relating to system management to raise their awareness about the importance of MAIS, thereby improving commitment, support in organizing MAIS in enterprise Building an organizational structure detailly and defining responsibilities of individuals clearly CONCLUSION In the context of globalization and the 4.0 industrial revolution, Vietnamese enterprises need to apply appropriate solutions to help survive and develop substantially. MAIS is a powerful tool to help administrators in the implementation of goals The dissertation contributes the results as follows: Firstly, the thesis systematizes and sheds light theoretical framework about the organization of MAIS in manufacturing enterprises. Secondly, the thesis assesses the actuality of the organization of MAIS in these businesses Thirdly, the thesis proposes a model of factors affecting MAIS. Fourthly, the thesis proposes solutions to improve organizing the MAIS Fifthly, the dissertation has made recommendations to the State, the authorities, training facilities, as well as confectionery manufacturing jointstock enterprises in Hanoi to promote the better implementation of MAIS, contributing to the development of enterprises Despite research efforts, the thesis remains shortcomings. The author wishes to receive valuable comments from scientists to improve the thesis. The problems of organizing MAIS still need to be studied and filled in the gaps in science ... Overview of management accounting information system in? ? manufacturing? ?enterprises 1.1.1. Concept và nature? ?of? ?MAIS? ?in? ?manufacturing? ?enterprises Concept? ?of? ?MAIS MAIS is a subsystem? ?of? ?AIS that is? ?in? ?the? ?management? ?system? ?of? ?the ... in confectionery manufacturing jointstock enterprises in? ? Hanoi 2.2 The actuality of organizing MAIS in the ? ?confectionery? ? manufacturing? ?jointstock? ?enterprises? ?in? ?Hanoi. .. 3.1. Orientation for the development and requirements for improvement of? ?the? ?confectionery? ?manufacturing? ?jointstock? ?enterprises? ?in? ?Hanoi 3.1.1. Orientation for the development? ?of? ?the? ?confectionery? ?manufacturing jointstock? ?enterprises? ?in? ?Hanoi According to Decision No. 202/QDBCT dated 2014 January 8? ?of? ?the