Meiho University Institutional Repository:Item 987654321/1473
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    题名: The Effect of Financial Management Practices on Profitability of Small and Medium Enterprise in Vietnam
    作者: Shao-Hsi Chung;Jen-Hui Chuang
    贡献者: Department of Business Administration, Meiho university
    关键词: Financial Management;Profitability;Small and Medium Enterprises (SMEs)
    日期: 2011
    上传时间: 2011-11-09T07:16:27Z (UTC)
    摘要: Vietnam has been one of Asia's fasterst growing economies over the last 20 years. Small and medium enterprises (SMEs) play an important role in the economic growth in Vietnam. SMEs contribute to economic development in various ways: by creating employment for rural and urban growing labor force, providing desirable sustainability and innovation in the economy as a whole. It is said that profitability is the most concerned goal of enterprise owners. However, with the employment of financial management practice in Vietnamese SMEs, the impact of the practice on profitability still lack of investigation. Therefore, studying about relationships between financial management practice and profitability in SMEs will have belief in the effectiveness of financial management and be helpful in understanding the financial management of SMEs. This study focuses on five practices of financial management: Capital structure management, Working capital management, Financial reporting and analysis, Fixed asset management, Accounting information system. A questionnaire-based survey method was used to collect data. A self-administered mail was sent to 350 CFO of SMEs in Vietnam. The research results find positive relationships between financial management on SMEs profitability.
    显示于类别:[企業管理系] 期刊論文

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