JEFMS Journal

ABSTRACT:

The trend of the economy is increasingly opening, garment enterprises have many opportunities but also many challenges. In order to enhance competitiveness in the market, garment enterprises need to decentralize management and management rights. When departments in an enterprise have a clear hierarchy, managers at all levels are assigned responsibility and evaluated on their achievements, then the department is formed as a responsibility center. Building a system of criteria to evaluate the performance of responsibility centers is how senior managers realize the strategic goals of the enterprise. Enterprise administrators understand that the importance of responsibility centers is just the beginning, building and operating responsibility centers to achieve the highest control efficiency is a challenge for business administrators in general and garment enterprises in Hanoi in particular. Therefore, studying the actual situation of building responsibility centers is the actual need of garment enterprises in Hanoi.

KEYWORDS:

Responsibility Center, Garment Enterprise, Hanoi.

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