บทบาทของการเทียบเคียงสมรรถนะในการบัญชีบริหาร

Abstract

The Role of Benchmarking in Managerial Accounting

Benchmarking is a management process for continuous improvement, competitive advantage, and the process of identifying the best practice from others. In managerial accounting context, benchmarking has become a process which supports to use accounting information effective for decision making in business. Organizations usually apply benchmarking in managerial accounting for three ways, financial performances benchmarking, manufacturing costs benchmarking, and strategic cost management benchmarking. Therefore, organization should select the best-in-class and collect data to identify the difference causes, determine the best practice, to improve operation processes and managerial accounting.