Ta Quang Binh, Vu Thi Thanh Thuy
This research aims to quantify the impact of factors on the use of cost management accounting systems in public hospitals that belong to the Ministry of Health in Hanoi. The study is conducted in 25 public hospitals in Hanoi, Vietnam. Quantitative analysis was performed based on a survey questionnaire distributed to 260 respondents. Primary data collected was analyzed and synthesized for the research. Researching on public hospitals for the period of 2015-2017 and the subjects were leaders, department managers of functional departments, accounting departments at public hospitals in Hanoi.