MANAGEMENT ACCOUNTING STRATEGIES THAT AFFECT THE SUCCESS OF PRIVATE HOSPITAL BUSINESS IN BANGKOK

Abstract

This research aims to study strategies for using management accounts that affect business success Financial perspective, Customer side, Internal operations, and learning and development of private hospital business in Bangkok. The sample used was Directors, managers, supervisors, and employees working in the accounting department of the private hospital business in Bangkok, 364 persons. The research tools used in the research questionnaire created by the researcher are 1) general information of the respondents 2) information about hospital characteristics 3) opinions on the use of management accounting strategies of private hospital business in Bangkok 4) opinions about the success of private hospital business in Bangkok and 5) Other suggestions. The variables used in the research were independent variables are Strategies for using management accounting consist of planning. control side order decision-making and cost management and the dependent variable conceptual Balanced Scorecard are financial perspective customer view perspective on internal operations and perspectives on learning and development. The statistics used in the study were: Number, Percentage, Mean, Standard Deviation and Multiple Regression Analysis The results showed that 1) Management accounting strategies that affect the success of the business financial perspective of the private hospital business in Bangkok, 2) Management accounting strategies that affect business success, customer perspective of private hospital business in Bangkok, 3) Management accounting strategies that affect business success Perspectives on internal operations of private hospital business in Bangkok, and4) Management accounting strategies that affect business success perspective on learning and development of private hospital business in Bangkok.