Ảnh hưởng của cạnh tranh và quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định và tác động của nó đến hiệu quả hoạt động của doanh nghiệp: Nghiên cứu tại các doanh nghiệp sản xuất cơ khí Việt Nam

re/df = 2.086 < 3; CFI = 0.947; TLI = 0.932; IFI = 0.948, were all greater than 0.9; RMSEA = 0.074 < 0.08. The normalized regression weights were greater than 0.5, the Composite Reliability (CR) were greater 0.7 indicating that all factors are sufficiently credible (Hair et al., 2006). Testing Discriminant validity representing the level of square roof of Average Variance Extracted (AVE) of factors was greater 0.5 indicating that the factors have convergent value, the latent variable is well explained by its observation variables (Hair et al., 2006) (Table 5). 1115 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Component 1 2 3 4 PER5 .861 PER4 .834 PER2 .824 PER3 .803 PER1 .728 MAD2 .865 MAD4 .828 MAD3 .815 MAD1 .793 COM2 .909 COM1 .906 COM3 .892 COM4 .709 PPC1 .848 PPC3 .791 PPC2 .641 PPC4 .624 KMO 0.795 Variance explained) (%) 72.36% Table 5. Result of Confirmatory Factor Analysis (CFA) 4.5. Structural Equation Modeling Analysis and Hypothesis Testing The analysis of structural equation modeling showed that the model fits the data, Chi- square/df = 2.211 < 3; CFI = 0.941; TLI = 0.924; IFI = 0.942, were greater than 0.9; RMSEA = 0.078 < 0.08, P.Value = 0.000 < 0.05. The estimated results of relationships among factors are shown in Figure 2. Figure 2. Standardized structural equation modeling analysis The two factors: competition (COM) and the requirements for production processes(PPC) both have positive impact on management accounting for decision-making (MAD). This result is also consistent with the findings of previous studies (Abdel - Kader & Luther, 2008; Albu, 2012; Sulaiman et al, 2015; Almad, 2012, 2015; Doan Ngoc Phi Anh, 2012, 2016; Bui Tien Dung, 2018; Thai Anh Tuan, 2019; Do Thi Huong Thanh, 2019). In which PPC with beta coefficients of .618 has a stronger influence on MAD than COM (β = 0.248). In addition, the results also indicate that management accounting for decision-making (MAD) has a positive effect on firm performance (PER) with beta coefficients of.541. As a result, three hypotheses are accepted. 1116 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Factor Number of observation variables Composite Reliability Average Variance Ex- tracted Minimum nor- malized regres- sion weight Competition (COM) 4 .886035 .904 .816453 The requirements for production processes (PPC) 4 .781831 .796 .633493 Management accounting for decision-making (MAD) 4 .897714 .911 .829178 Firm performance (PER) 5 .90636 .903 .815423 Table 6. Regression analysis and hypothesis results 5. Conclusion The requirements for production process are factors that motivate VMMEs to increase the application management accounting techniques in collecting, processing, analyzing and providing information for decision-making. Specifically, the characteristic of the mechanical manufacturing industry is an industry with a complex technological process, requiring very high precision of technology and production inputs. In the context of globalization and the effects of the Industrial revolution 4.0, VMMEs should apply modern technology to their production. The application of scientific and technological advances will help enterprises use rationally and efficiently production resources, improve quality of products and labor productivity, thereby increasing competitiveness. Therefore, the authors suggest that VMMEs should establish / maintain R&D centers. These centers are responsible for researching and improving of products and manufacturing processes, designing and updating of modern manufacturing processes. In addition, these enterprises should build flexible production systems, integrate computer and robot systems with fast, accurate and safe job processing speed. We believe that the application of advanced and modern production technology not only motivates VMEs to increase the implementation of management accounting contents for decision-making but also for the process of collecting, processing, analyzing and providing management accounting information more smoothly and effectively. On the other hand, research also shows that competition also affects the implementation of management accounting for decision-making in VMMEs. In fact, the competitiveness of these enterprises is not high. Especially in the context of the Industrial revolution 4.0, VMMEs have to compete in many aspects: input materials, selling price, market share, labor skills, production equipment, distribution, product diversification ... In order to survive and develop, each enterprise needs to choose one / a number of different competitive advantages which can compare with other competitors in the market. The results of this study also show that, in VMMEs, the implementation management accounting for decision-making (collecting, processing, analyzing, providing information and the application of IT for decision-making) also contributes to improving firm performance (both financial and non-financial perspective). Therefore, administrators in these enterprises should promote the investment in modern technology in production and apply measures to increase the competitiveness of enterprises, facilitate the implementation of management accounting contents value for decision-making. 1117 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Estimate S.E. C.R. P MAD <—- COM .248 .077 3.231 .001 MAD <—- PPC .618 .096 6.460 .000 PER <—- MAD .541 .091 5.912 .000 From a macro perspective, we need to have appropriate policies to enhance the advantages of management accounting, thereby encouraging enterprises to implement management accounting for decision-making. To do this, it is important to pay attention to the role of professional associations, as well as universities and training centers in introducing, disseminating, and guiding the work process of accounting management and related techniques for enterprises. 6. Limitations and further research The results of these studies are the basis for managers in VMMES to consider in establishing a management accounting system in their enterprises as well as applying management accounting techniques for controlling and operating enterprise.The research also has a number of limitations. Due to limited time, our research only investigated 2 factors affecting management accounting for decision-making in VMMEs. There are some factors which influence the appli- cation of management accounting for decision-making that have not been included in the research model such as organizational structure, managers’ knowledge, culture, qualification of accountants,... 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