• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.93-98
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• 2022

The article analyzes the impact of factors affecting the use of cost information is examined, which adds to the empirical evidence on the factors affecting the use of cost information in Vietnam's seafood processing firms. 58 seafood processing firms in Vietnam were surveyed using a questionnaire survey of all levels of management, chief accountants, and accountants. A total of 235 questionnaires were gathered for the survey. Because many of the surveys were invalid due to empty cells, the author selected to use 214 questionnaires. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors The function of cost information, cost management, information technology, and management support in the seafood processing industry in Vietnam all have a positive impact on the use of cost information. The author has provided recommendations based on the research findings to expand the use of cost information, consequently helping to improve the performance of Vietnamese seafood processing businesses. Managers must improve a variety of resources, including facilities (software, hardware), people (in-depth training on CAS for administration), departmental awareness, and UCI's ability to assess responsibility and reward in the organization.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.411-417
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• 2021

This study aims to estimate the production function and total factor productivity (TFP) of Vietnamese seafood processing firms. At the same time, the study analyses the impact of internal factors of firms and the quality of economic institutions on the TFP of the Vietnamese seafood processing industry. The study uses the Function Control (FC) approach in TFP estimation and the Feasible Generalized Least Squares (FGLS) regression model in the analysis of factors affecting TFP. The study was carried out on the census data of enterprises of the Vietnamese seafood processing industry collected by the Vietnamese General Statistics Office and Provincial Competitiveness Index data of Vietnam Chamber of Commerce and Industry in the period from 2013 to 2018. Estimated results from the models show that: i) Vietnamese seafood processing firms are, currently, mainly labor-intensive, the TFP contribution and output is only about 2.258. ii) Factors such as the firm's age, firm's size, and the firm's ownership affect TFP. In which, firms that have few numbers of years of operation, small and medium firms, and private firms have low TFP. iii) Institutional quality and the provincial business environment have a positive impact on the TFP of Vietnamese seafood processing firms in this period.

• 수산해양교육연구
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• 제27권2호
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• pp.566-575
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• 2015

The study aims to identify the generation and treatment of fishery by-products in Korea and suggests future directions and strategies for their eco-friendly utilization and industrialization. First, the study focuses on the identification of the generation and their treatment in Korea since merely few study were conducted and they did not provide enough information regarding the overall generation and treatment at the national level. According to the estimation, Korea generates 800 thousand to 1,200 thousand tones of fishery by-product every year. The fishery by-products generated at large seafood markets and processing facilities are used or processed as fish meal and feed, but those generated from households and small seafood restaurants are currently treated as food waste. In addition, inadequately treated fishery by-products cause various problems such as spoiling urban landscape, creating odor and incubating pest. After identifying the generation and treatment of fishery by-products, the study suggests directions for the formulation of infrastructure for transition into resource circulation society, minimization of dumped waste and their eco-friendly recycling as resources, diversification of recycled goods and development into a high-value added industry. Finally, the study suggests detailed strategies for the directions such as establishment of legal and institutional foundation, separation of fishery by-products from wastes, development of technology tailored for commercialization, introduction of pilot projects for industrialization and cultivation of social enterprises.