ABSTRACT:

This study aims to apply the Balanced Scorecard to evaluate operating efficiency in accordance with FDI enterprises in Dong Nai, Determine which factors affect the company's performance. impact on the performance of FDI enterprises in Dong Nai. determine the trend and level of impact of financial factors, customers, internal processes, learning and development on the overall operational efficiency of the business, SPSS 27 software has been used to analyze data. Whether. With 200 questionnaires sent, 173 samples were collected. Then, run SPSS 27 software to do the analysis after the data is screened. Next is assessing scale reliability using Cronbach's Alpha coefficients. The research results show that FDI enterprises in Dong Nai have applied the Balanced Scorecard with 4 aspects: Finance, Customer, Internal Process, Training and Development to evaluate their performance. pretty good.

KEYWORDS: Enterprise, FDI, efficiency, operations, accounting

Nguyen Van Dung; Nguyen Thi Thu Hien; Nguyen Thi Hoai Thuong (2021)

Accounting & Auditing Review. ISSN: 1859-1914, No. 6/2021.