Livestock sector including pig is developing in Vietnam, which plays a crucial role in the economic structure of Vietnam and meets the demand of Vietnamese. The study was involved 120 pig farmers, 3 retailers, 3 wholesalers, 12 middlemen, 3 slaughterhouses, 12 sellers, 3 processors, and 12 consumers in three districts who were chosen as respondents in the value chain. The study was implemented to determine the value chain and benefit distribution of pig industry in Tra Vinh province. Snowball sampling and purposive method were used in this study. The results show that there were three channels of pig in Tra Vinh province during the context of African Swine Fever (ASF). There were three value chains which were found out in the value chain of pig industry. Middlemen played an important role in the value chain. Both of three passed through slaughterhouse as their slaughtering service. The shortest value chain is from farmer – middlemen-cum-seller – consumer. Farmers contributed a high value-added share in the value chain. It could be concluded that in Tra Vinh province, the longer value chain, the higher price the consumer takes. We suggested that the improvement of the number of pig and stabilization of the value chain of pig industry are the current mission and the strategy to be implemented.

There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we use value added intellectual coefficient (VAIC) to measure the performance of a firm. The study investigates the relationship between intellectual capital and return on assets and value added for three consecutive years between 2008 and 2010. The results indicate that there is no meaningful relationship between intellectual capital and return on assets for fiscal years of 2008 and 2009 but there is a meaningful relationship between these two items for the fiscal year of 2010 when . Our findings also indicate that there is no meaningful relationship between intellectual capital and value added for the years of 2008 and 2010 but there is a meaningful relationship between the items for the fiscal year of 2009. The results somewhat confirm the recently published results in the literature, which argues the use of VAIC for assessing the direct impact of IC on other financial factors.