This study examines factors affecting the efficiency business of small and medium enterprises in Long An province, Vietnam. Sample data are 4188 observations of 698 enterprises selected from 4830 active SMEs with data from 2011 to 2016. The results of the regression analysis showed that seven factors at the level of 0.05 significance. These are Turnover, Current ratio, Ratio of fixed assets to total assets, short-term Debt to total assets, Debt to equity ratio, Accounts receivable turnover, and Inventory turnover.
Keywords: Efficiency business, Small and Medium Enterprises
