Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam
This study is conducted based on a real case study - AGIFISH company (AGF) in An Giang province, Vietnam, which use OLS regression model to measure impacts from internal cost factors (COGS, sale cost, admin expense) on accounting net profit of the firm. Authors mainly use combination of quantitativ...
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2021-05-01
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Online Access: | https://laplageemrevista.editorialaar.com/index.php/lpg1/article/view/939 |
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doaj-0666924b21554e5aacd16f5c6ab019f92021-06-11T11:25:50ZengEditorial AARLaplage em Revista2446-62202021-05-017Extra-B10.24115/S2446-622020217Extra-B939p.384-395Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in VietnamHoang Thanh Hanh0Dinh Tran Ngoc Huy1APD - Academy of Policy and Development IUJ - International University of Japan This study is conducted based on a real case study - AGIFISH company (AGF) in An Giang province, Vietnam, which use OLS regression model to measure impacts from internal cost factors (COGS, sale cost, admin expense) on accounting net profit of the firm. Authors mainly use combination of quantitative methods (statistics, calculation formulas) and qualitative methods including synthesis, inductive and explanatory methods, combined with dialectical materialism method. Our study findings show us that Cost-income ratio has negative relationship with accounting net profit whereas COGS and sale cost have negative correlation with net profit. Besides, this study also give out recommendations for enhancing management accounting policies in the company. For instance AGF management need to control COGS better and reduce COGS/income ratio to increase accounting net profit. Our limitation of research is that we can expand researches to further industries and markets. https://laplageemrevista.editorialaar.com/index.php/lpg1/article/view/939Management accountingNet profitSale costVietnam |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Hoang Thanh Hanh Dinh Tran Ngoc Huy |
spellingShingle |
Hoang Thanh Hanh Dinh Tran Ngoc Huy Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam Laplage em Revista Management accounting Net profit Sale cost Vietnam |
author_facet |
Hoang Thanh Hanh Dinh Tran Ngoc Huy |
author_sort |
Hoang Thanh Hanh |
title |
Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam |
title_short |
Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam |
title_full |
Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam |
title_fullStr |
Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam |
title_full_unstemmed |
Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam |
title_sort |
impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in vietnam |
publisher |
Editorial AAR |
series |
Laplage em Revista |
issn |
2446-6220 |
publishDate |
2021-05-01 |
description |
This study is conducted based on a real case study - AGIFISH company (AGF) in An Giang province, Vietnam, which use OLS regression model to measure impacts from internal cost factors (COGS, sale cost, admin expense) on accounting net profit of the firm. Authors mainly use combination of quantitative methods (statistics, calculation formulas) and qualitative methods including synthesis, inductive and explanatory methods, combined with dialectical materialism method. Our study findings show us that Cost-income ratio has negative relationship with accounting net profit whereas COGS and sale cost have negative correlation with net profit. Besides, this study also give out recommendations for enhancing management accounting policies in the company. For instance AGF management need to control COGS better and reduce COGS/income ratio to increase accounting net profit. Our limitation of research is that we can expand researches to further industries and markets.
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topic |
Management accounting Net profit Sale cost Vietnam |
url |
https://laplageemrevista.editorialaar.com/index.php/lpg1/article/view/939 |
work_keys_str_mv |
AT hoangthanhhanh impactsofinternalcostandrevenueelementsonaccountingprofitviaolsregressionmodelacaseinvietnam AT dinhtranngochuy impactsofinternalcostandrevenueelementsonaccountingprofitviaolsregressionmodelacaseinvietnam |
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1721382267642707968 |