Determinants Influencing the Design and Development of Quality Cost System: The Case of Nam Dinh Seafood Firms


Thi Thu Hoai Pham , Dr. Manh Dung Tran ,

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Volume 7 - January 2018 (01)


This research was conducted for investing the impacts of determinants on the establishment (design) and development of the quality cost system in Nam Dinh seafood firms. The data was collected from 69 Nam Dinh seafood firms via questionnaires. The research employs qualitative research method to identify affecting determinants and quantitative research method to analyze the degree to which determinants affect the design and development of the quality cost system. The results show that there are four determinants influencing the establishment and development of the quality cost system, i.e., the accounting system efficiency, firm size, business assets and business cycle (the ratio of profit divided by turnover); among which the accounting system efficiency is the strongest. Hence, this study recommends Nam Dinh seafood firms focus on the accounting system to improve the efficiency of the quality cost system in order to control the quality cost and improve the business performance


Quality cost system, seafood firms, Nam Dinh


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