IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON FINANCIAL PERFORMANCE: EVIDENCE FROM VIETNAM WOOD PRODUCT EXPORT ENTERPRISES

Decision making is one of the basic functions of a manager. Managers are constantly faced with decisions such as: What to produce? how to produce? Should you do it yourself or buy parts, components, spare parts? How to price the product? Which distribution channels to use? Should special orders be accepted? To be successful in decision-making, managers must rely on management accountants to provide them with the appropriate information for each decision-making situation. In this article, we want to highlight the role and factors affecting management accounting information for different decisions of managers. The main role of management accounting in the decision-making process is to provide relevant information (relevant information) for managers in different fields and levels in the organization to make decisions. Therefore, the management accounting information system achieves the goal of providing useful and quality information to control activities, optimal use of resources and help managers in planning and controlling. and make management decisions that contribute to improving the business efficiency of enterprises.