Model of factors affecting to cost-volume-profit analysis application: Research on the Unified Theory of Acceptance and use of Technology
Accounting Faculty, University of Labor and Social Affair, Ha Noi, Viet Nam.
Research Article
World Journal of Advanced Research and Reviews, 2023, 20(01), 1036–1043
Publication history:
Received on 16 September 2023; revised on 24 October 2023; accepted on 26 October 2023
Abstract:
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.
Keywords:
Cost-volume-profit analysis; Applying; Factors; UTAUT
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Copyright © 2023 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0