Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam

Abstract

This study is conducted based on a real case study - AGIFISH company (AGF) in An Giang province, Vietnam, which use OLS regression model to measure impacts from internal cost factors (COGS, sale cost, admin expense) on accounting net profit of the firm. Authors mainly use combination of quantitative methods (statistics, calculation formulas) and qualitative methods including synthesis, inductive and explanatory methods, combined with dialectical materialism method.  Our study findings show us that Cost-income ratio has negative relationship with accounting net profit whereas COGS and sale cost have negative correlation with net profit. Besides, this study also give out recommendations for enhancing management accounting policies in the company. For instance AGF management need to control COGS better and reduce COGS/income ratio to increase accounting net profit. Our limitation of research is that we can expand researches to further industries and markets.