Abstract

This paper studies the current situation and proposes solutions to promote the application of responsibility accounting in wood manufacturing enterprises in Hung Yen province. In the context of intense competition and fluctuating raw material costs, responsibility accounting plays a crucial role as an effective internal management tool, helping to control costs, optimize resources, and improve operational efficiency. Using qualitative research methods combined with industry-specific analysis, the author proposes a model of hierarchical responsibility centers and a specific implementation roadmap, contributing to improving the management capacity of local wood enterprises.

Keywords: Businesses, Hung Yen, responsibility accounting, solutions, wood production.