Abstract
The paper aims to address what are factors that affect sustainable development of a typical construction material company (DCT) in Dong Nai province, Vietnam, from cost and revenue factors affecting net revenue of DCT company over years 2011-2020. The author categorizes factors affecting sustainable firm development (SFD-sustainable firm development) into 3 main groups: 1) group of cost management factors; 2) group of revenue management factors; and 3 ) group of macro factors. With qualitative, inductive and synthetic, deductive, and quantitative methods – linear regression OLS, the research results show that external factors such as lending rate, GDP, CPI have a strong impact on growth in net sales of enterprises. In addition, increases in selling expenses, corporate governance, and profit-assets management can boost revenue. In addition, this study also proposes some macro-policy and governance solutions to support the promotion of sustainable firm development in our country.
Keywords: cost management, revenue management, accounting, sustainable development, construction, Vietnam.
JEL classification: M21, G30, G32, G38.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
