VALUE CHAIN COSTING CAPABILITY AND FIRM PERFORMANCE: AN EMPIRICAL INVESTIGATION OF ELECTRONIC AND ELECTRICAL APPLIANCE BUSINESSES IN THAILAND

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Sarinya Suphatranon Kornchai Phornlaphatrachakorn Karun Pratoom

Abstract

Abstract


                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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บทความวิจัย

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