Affecting Factors on Value Chain Costing Capability: An Empirical Evidence of Electronic and Electrical Appliance Businesses in Thailand

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สรินยา สุภัทรานนท์
กรไชย พรลภัสรชกร
การุณย์ ประทุม

Abstract

Value chain costing capability has an important role to develop cost competitiveness and firm performance. Nevertheless, both internal and external environmental changes are also a key factor in value chain costing capability. The purpose of this research is to investigate the relationship between internal factors and external factors which had effects on value chain costing capability. The data were collected from 152 electronic and electrical appliance businesses in Thailand by using a questionnaire mail survey. The ordinary least square (OLS) regression statistical analysis was used to test all of hypothesis. The results revealed that organizational learning culture, cost management knowledge, modern management information system, and volatile competitive pressure had significant positive influence on value chain costing capability. This research supported the new model, and accounting executives are suggested to enhance four key factors in their businesses.

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