Application of Strategic Management Accounting Techniques in Feed Manufacturing Enterprises in Hanoi

plan, control, and evaluate performance. Many businesses around the world operating in different fields have applied strategic management accounting. Vietnamese enterprises in general and animal feed manufacturers in Hanoi in particular need to apply SMA techniques in a highly competitive environment. However, due to many reasons, the use of SMA in animal feed enterprises in Hanoi is still low. This greatly affects the performance of businesses. In order to improve management efficiency and help businesses stand firm in a competitive economy, managers need to be equipped with modern management knowledge with the support of accounting information system management in general, and SMA in particular to provide appropriate and timely information to serve decision-making administrators.