ISSN: 2222-6990
Open access
In this paper, qualitative and quantitative methods (descriptive statistics, Cronbach's Alpha test, extraction variance test and multiple regression) have been applied in the study of factors affecting the establishment of budget estimation of small and medium commercial enterprises in Ho Chi Minh City. 8 factors affecting the process of building budget estimation of commercial enterprises in Ho Chi Minh City have been identified based on the results of qualitative research. Quantitative research was conducted with 302 questionnaires for 8 independent variables with 4-6 scales for each variable. Survey results of experts, testing hypotheses by evaluating the reliability of each scale and survey data, testing the factor analysis model and explaining the observed variables shows 8 factors. There is a close correlation with the construction of budget estimation for SMEs in HCMC. The variables are positively related to the dependent variable budget estimation. Multiple regression results allow to arrange the influence of factors on establishing budget estimation in small and medium enterprises in Ho Chi Minh City in the following order: Leadership point of view> Human resources> Infrastructure> Accounting organization> Estimating process> Enterprise size> Policy regime> Business characteristics.
Banovíc, D. (2005). Evolution and critical evaluation of current budgeting practices. Faculty Of Economics, University Of Ljubljana.
Barbara G., Tabachnick, L. S. (2020). Experimental Designs using ANOVA. Belmont, CA: Duxbury.
Drury, C. (2004). Management and Cost Accounting. London: Thomson Learning.
Faleti K.O., Myrick D. ((2012) The Nigerian process Budgeting Process A Framework for Increasing Employment Performance Vol. 3 No. 12 (2012): November 2012 - Special Issue
Hai, N. T. (2017). Study on factors affecting the budgeting work in small and medium enterprises in Binh Phuoc province. Ho Chi Minh City: University of Technology Ho Chi Minh City.
Hang, T. T. (2016). Research on factors influencing budget estimation of small and medium enterprises. Ho Chi Minh City: University of Technology Ho Chi Minh City.
Hung, T. N. (2016). Factors affecting the application of management accounting in small and medium enterprises in Vietnam. Ho Chi Minh City: Economic University Ho Chi Minh City.
Hair J. F., Black W. C. (2010). Multivariate Data Analysis: Global Edition. New Jersey: Pearson
Keiser, H. F. (1974). An index of factorial simplicity. Psychometrika, 31–36.
Langfield-Smith K., David S., Paul A., Ronald H., Helen T., (2018) Management Accounting: Information for creating and managing value, 8th Edition, Publisher: McGraw-Hill Australia
Liem, N. T. (2018). Factors influencing the budgeting work of commercial enterprises in Ho Chi Minh City. Ho Chi Minh City: University of Economics Ho Chi Minh City.
Loi, N. V. (2007). Textbook of Financial Accounting. Hanoi: Finance.
Myrick K. O. (2012). The Nigerian Budgeting Process A Framework for Increasing Employment Performance. Mediterranean Journal of Social Sciences, 193- 213.
Phuong, N. T. (2017). Research on factors affecting the estimation of enterprises in Gia Lai province. Da Nang: University of Economics, University of Da Nang.
Qi, Y. (2010). The impact of the budgeting process on performance in small and medium-sized firms in China. Netherlands: University of Twente.
Quyen, L. T. (2015). Research on factors affecting the estimation of enterprises in Da Nang city. Da Nang: University of Economics, University of Da Nang.
Srbinoska, D. S. (2018). The Advantages of Budgets: A Survey of Macedonian Legal Entities. Business and Economic Research, 33-35.
Thu, N. V. (2005). Curriculum for Practical Statistics. Hanoi: Hanoi Science and Technology.
Trang, N. T. (2018). Study on factors affecting the estimation of enterprises in Quang Binh province. Da Nang: University of Economics, University of Da Nang.
In-Text Citation: (Tranh et al., 2021)
To Cite this Article: Tranh, L. T. N., Huyen, N. T. T., Tam, H. N., Van, C. T. C., & Hoa, N. T. N. (2021). Research Factors Affecting the Establishment of Budget Estimation of Small And Medium Commercial Enterprises - A Case Study in Ho Chi Minh City, Vietnam. International Journal of Academic Research in Business and Social Sciences, 11(11), 1076 – 1097.
Copyright: © 2021 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode