BUDGET PROCESSING IMPACT ON PERFORMANCE:  THE CASE OF PRODUCING ENTERPRISES IN LAM DONG PROVINCE

Nguyễn Thị Thảo Nguyên

doi:10.34238/tnu-jst.5364

BUDGET PROCESSING IMPACT ON PERFORMANCE: THE CASE OF PRODUCING ENTERPRISES IN LAM DONG PROVINCE

About this article

Received: 20/12/21 Revised: 31/12/21 Published: 31/12/21

Authors

Nguyen Thi Thao Nguyen , Dalat University, Lam Dong, Vietnam

Abstract

This paper aims to investigate the impact of the budgeting process on the performance of small and medium-sized manufacturing enterprises. The three main areas of research are budgeting in SMEs, measuring performance in SMEs and SMEs. The budgeting process is explained and analyzed from the point of view of budgeting, budget control, and participation in the budgeting process. Research data is collected from a survey of 207 managers, department heads, accountants and employees of 52 small and medium production enterprises in Lam Dong province. The study used quantitative research methods Cronbach's Alpha, exploratory factor analysis, multiple regression analysis. The research results show that the factors of the budgeting process have an impact on the performance of small and medium-sized manufacturing enterprises, in which the factor participating in budgeting has the greatest impact on the efficiency of the manufacturing enterprises.

Keywords

Budgeting process; Budgeting control; Budgeting evaluation; Budgeting participation; Performance

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References

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DOI: https://doi.org/10.34238/tnu-jst.5364

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