This study focused on the factors affecting the quality / outcome of online learning, which would eventually affect accounting students' perceptions of online learning in universities in Ho Chi Minh City in the age of Industry 4.0. The study used convenience-sampling method with sample size of 992 to collect information from accounting students who were taking online classes at Universities in Ho Chi Minh City on an irregular basis; then, the information was tested using Structural Equa-tion Modelling (SEM). The findings confirmed the appropriateness of the research model. All the information collected, analytical methods, and the results showed the direct relationship between service quality, information quality, system quality, IT skills, students' perceptions and students' awareness of Industry 4.0 with quality of online learning system. Based on the findings, accounting students' perceptions of online learning at universities in Ho Chi Minh City can be improved. Uni-versities in Ho Chi Minh City can use this result and other management methods to implement ef-fective online learning programs that are appropriate and effective for students in the Age of Indus-try 4.0.

In the current market economy with fierce competition, the number of newly established businesses is increasing, but the number of businesses that are unprofitable or have low profit also accounts for a large proportion. Accordingly, one of the main reasons for low operational efficiency is an outdated management method and low-cost efficiency. Previous studies on cost management focused primarily on traditional cost methods. Different from previous studies, this study explores the relationship between the application of the cost-based method (ABC costing-method) and the improvement of business performance in manufacturing firms in Ho Chi Minh City. The authors conducted quantitative research by analyzing the Structural equation modeling (SEM) with AMOS - SPSS with secondary data collected from the survey of managers of 620 firms. The research results show that if businesses make good use of the ABC costing-method, their business performance will be significantly improved.