This study aims to discover the relationship between CMA Techniques and Supply Chain Performance at logistics enterprises in Vietnam. Based on qualitative research methods combined with quantitative research, the survey subjects were 300 accounting staff and managers of large logistics enterprises in Vietnam. Qualitative research is used to summarize the business situation of the companies, build research models and hypotheses based on literature review and get opinions from the managers and accountants about the quality of the questionnaire. The study has developed a scale to evaluate the Supply Chain Performance of the businesses according to the Balanced Scorecard model. Quantitative research is used to measure and explain the relationship between factors in the model using SPSS and AMOS tools. The results of the linear structural model show that CMA Techniques have a positive impact on the Supply Chain Performance of logistics businesses in Vietnam. This study also demonstrates that CMA Techniques have a positive impact on Financial Performance, Internal Business Process, Learning and Growth, Customer Perspectives of the businesses. Based on these findings, the author proposes recommendations for governments and the companies to improve the effectiveness of CMA Techniques, thereby improving their Supply Chain Performance.