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Sarinya Suphatranon Kornchai Phornlaphatrachakorn Karun Pratoom



                The main purpose of this research is to examine the effects of value chain costing capability on firm performance. Data were collected by using a questionnaire survey from 152 accounting managers from electronic and electrical appliance businesses in Thailand. Network theory is applied to explain the relationship between determined variables; and the ordinary least squares (OLS) regression analysis was used for hypothesis testing. It was found in the study that cost competitiveness influenced firm performance, especially on expenditure monitoring report; and cost reduction competency highly influenced cost competitiveness. As a result, managers should support the business operation by auditing the follow-up reports of expenditures and by improving competency for cost reduction in order to obtain competitive advantages and effective performance in the future.

Keyword:  value chain costing capability, cost competitiveness, firm performance




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