Chuc Anh Tu, Phan Thanh Hai, Le Quang Hieu, Hoang Thanh Hanh, Nguyen Ba Minh
Strengthening the application of management accounting (MA) at Vietnamese enterprises in the current period is very necessary. Such necessity results from functions, roles and duties of MA as well as requirements for enterprises in the current context of keen competition. Many theoretical issues deal with MA, but the question of how to apply MA at enterprises has arisen from Vietnames enterprises evidences. For this reason, the article deals with basic contents of MA and then proposes solutions to strengthening the application of MA to improve operational efficiency at Vietnamese enterprises in the current and next period.