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The current climate of intense competition, strategic cost management implementation has become a popular cost and operations management technique to improve the operational efficiency for firms to stay competitive. This research investigates the effects of strategic cost management implementation on operational efficiency. Top management supports, competitive learning, integrate resource management and accountant competency is assumed to become the antecedents of strategic cost management implementation. Transportation businesses in Thailand were selected as the sample. Questionnaire is used as an instrument for data collection and accounting manager/director is key informant. Data were collected from a sample of 105 firms. The Ordinary Least Squares (OLS) regression analysis is a method for testing the hypotheses. The results indicated that top management support, accountant competency have a significant positive effect on strategic cost management implementation. Moreover, this research suggests that strategic cost management has implementation effects on operational efficiency. It also contributes directions to enhance the good characteristics of top management support and accountant competency that are key elements to improve strategic cost management implementation.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.บทความทุกบทความที่ตีพิมพ์ในวารสารบัณฑิตวิทยาลัยถือว่าเป็นลิขสิทธิ์ของบัณฑิตวิทยาลัย มหาวิทยาลัยราชภัฏสกลนคร