Research Report on Segmental Reporting for Operational Control and Performance Evaluation in Vietnamese Real Estate Enterprises
Segmental reporting is an essential component of managerial accounting systems, providing information on the performance of specific business segments, such as business lines, products, and regions. This enables management to assess the operational effectiveness of each segment, guiding decisions on whether to maintain, promote, or discontinue business activities. This paper presents an overview of segmental reporting theory and explores the application of segmental reports in monitoring and evaluating the operational effectiveness of Vietnamese real estate enterprises.
Keywords: segmental Reporting, Financial Reporting, Real Estate Enterprises
