Accounting Faculty, University of Labor and Social Affair, Ha Noi, Viet Nam.
World Journal of Advanced Research and Reviews, 2023, 20(01), 1036–1043
Article DOI: 10.30574/wjarr.2023.20.1.2162
DOI url: https://doi.org/10.30574/wjarr.2023.20.1.2162
Received on 16 September 2023; revised on 24 October 2023; accepted on 26 October 2023
The primary objective of this article is to introduce new model The Unified Theory of Acceptance and Using of Technology (UTAUT). The article shows which factors have the impact on the cost – volume – profit analysis (CVP) applying. CVP is a tool to help manager to make optimal business decision (Fong-Ching Yuan, 2009), in order to achieve the highest aim in finance operation that is business value maximization. Through studying and mastering the CVP relationship, managers can maximize the potential capabilities of the enterprise, use and promote effectively all resources in the enterprise to perform well manufacturing business. However, CVP analysis adaptation in making business decisions in each manufacturing enterprise is different because of many factors. This article mentions the factors based on UTAUT including: perceived usefulness, perceived ease of use, social influence, facilitating conditions.
Cost-volume-profit analysis; Applying; Factors; UTAUT
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Ha Thi Thu Tran. World Journal of Advanced Research and Reviews, 2023, 20(01), 1036–1043. Article DOI: https://doi.org/10.30574/wjarr.2023.20.1.2162
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