ศักยภาพการบัญชีต้นทุนห่วงโซ่คุณค่าและผลการดำเนินงาน: งานวิจัยเชิงประจักษ์ธุรกิจอุปกรณ์อิเลคทรอนิกส์และเครื่องใช้ไฟฟ้าในประเทศไทย
คำสำคัญ:
ศักยภาพการบัญชีต้นทุนห่วงโซ่คุณค่า, ความสามารถในการแข่งขันด้านต้นทุน, ผลการดำเนินงานบทคัดย่อ
บทคัดย่อ
การวิจัยครั้งนี้มีวัตถุประสงค์หลักเพื่อศึกษาผลกระทบของ ศักยภาพการบัญชีต้นทุนห่วงโซ่คุณค่าที่มีต่อ ผลการดำเนินงานของกิจการอุปกรณ์อิเลคทรอนิกส์และเครื่องใช้ไฟฟ้าในประเทศไทย จำนวน 152 กิจการ จากผู้บริหารฝ่ายบัญชี โดยใช้แบบสอบถามเป็นเครื่องมือในการเก็บข้อมูล ทฤษฎีเครือข่ายใช้อธิบายความสัมพันธ์ของตัวแปรเหล่านี้ ผลการวิเคราะห์ความถดถอยพหุคูณ พบว่า ความสามารถในการแข่งขันด้านต้นทุน มีอิทธิพลต่อ ผลการดำเนินงานของกิจการ โดยเฉพาะอย่างยิ่ง การรายงานติดตามตรวจสอบรายจ่าย และ ความสามารถในการลดต้นทุน มีอิทธิพลอย่างมากต่อ ความสามารถในการลดต้นทุน ดังนั้นผู้บริหารต้องสนับสนุนการดำเนินงานโดยให้มี การรายงานติดตามตรวจสอบรายจ่าย และ ส่งเสริมให้มีการพัฒนาความรู้ความสามารถ ในการลดต้นทุนการผลิต เพื่อสร้างโอกาสให้เกิดความได้เปรียบด้านการแข่งขัน และผลการดำเนินงานที่มีประสิทธิภาพในอนาคต
คำสำคัญ: ศักยภาพการบัญชีต้นทุนห่วงโซ่คุณค่า, ความสามารถในการแข่งขันด้านต้นทุน, ผลการดำเนินงาน
เอกสารอ้างอิง
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Kroes, J. R., & Ghosh, S. (2010). Outsourcing congruence with competitive priorities: Impact on supply chain and firm performance. Journal of operations management, 28(2), 124-143.
Li, C. Z., Hong, J., Xue, F., Shen, G. Q., Xu, X., and Mok, M. K. (2016). Schedule risks in prefabrication housing production in Hong Kong: a social network analysis. Journal of Cleaner Production, 134, 482-494.
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Parnell, J. A. (2011). Strategic capabilities, competitive strategy, and performance among retailers in Argentina, Peru and the United States. Management decision, 49(1), 139-155.
Peppard, J., & Rylander, A. (2006). From value chain to value network: Insights for mobile operators. European Management Journal, 24(2-3), 128-141.
Phornlaphatrachakorn, K. (2017). Competitor accounting and marketing performance: An empirical investigation of electronics and electrical appliance businesses in Thailand. University of the Thai Chamber of Commerce Journal, 37(4), 35-55.
Porter, M.E., (1985), Competitive Advantage: Creating and Sustaining Superior Performance, New York: The Free Press, 3.
Rosli, M. H., Said, J., & Mohd, F. (2014). Factors that influence the use of Strategic Management Accounting in Malaysian Government-Linked Companies (GLCs). Malaysian Accounting Review, 13(2), 23-46.
Swink, M., Narasimhan, R., & Kim, S. W. (2005). Manufacturing practices and strategy integration: effects on cost efficiency, flexibility, and market‐based performance. Decision Sciences, 36(3), 427-457.
Teeratansirikool, L., Siengthai, S., Badir, Y., & Charoenngam, C. (2013). Competitive strategies and firm performance: the mediating role of performance measurement. International Journal of Productivity and Performance Management, 62(2), 168-184.
Ussahawanitchakit, P. (2017). Value chain costing, competitive advantage and firm success: Evidence from Thai auto parts manufacturing businesses. International Journal of Business Research, 22(3), 231-250.
Valanciene, L., & Gimzauskiene, E. (2007). Changing role of management accounting: Lithuanian Experience case studies. Engineering Economics, 55(5), 16-23.
Wangcharoendate, S. (2015). An increasing strategic cost management and organizational achievement from electronics parts businesses in Thailand. Journal of Thonburi University, 9(20), 9-23.
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Yamane, T. (1973). Statistics: An introductory analysis.
Yasin, F. M., Muhamad, R., & Sulaiman, N. A. (2016). Effectiveness of corporate governance mechanisms: A review of the literature. Asian Journal of Accounting Perspectives, 9(1), 30-54.
Zahra, S. A. (2007). New Product Innovation in Established Companies: Associations with Industry and Strategy Variables. Entrepreneurship Theory and Practice, 8, 47-69.
Aykan, E., & Aksoylu, S. (2013). Effects of competitive strategies and strategic management accounting techniques on perceived performance of businesses. Australian Journal of Business and Management Research, 3(7), 30.
Bachev, H. (2014). Integration of small-scale farmers in value chains in Bulgaria, with a case study on agrobusiness 88 Ltd., Skravena. IUP Journal of Supply Chain Management, 6(3), 39-61.
Boyle, D. M., DeZoort, F. T., & Hermanson, D. R. (2015). The effects of internal audit report type and reporting relationship on internal auditors' risk judgments. Accounting Horizons, 29(3), 695-718.
Briscoe, G., & Dainty, A. (2005). Construction supply chain integration: an elusive goal? Supply chain management: an international journal, 10(4), 319-326.
Bustinza, O. F., Bigdeli, A. Z., Baines, T., & Elliot, C. (2015). Servitization and competitive advantage: the importance of organizational structure and value chain position. Research-Technology Management, 58(5), 53-60.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7-8), 836-863.
Capelleras, J. L. and Rabetino, J. R. (2008). Individual Organizational and Environmental Determinants of New Firm Employment Growth: Evidence from Latin America. International Enterprise Management, 4(1), 79-99.
Chang, C. J., & Hwang, N. C. R. (2002). The effects of country and industry on implementing value chain cost analysis. The International Journal of Accounting, 37(1), 123-140.
Ciabuschi, F., Perna A. & Snehota I. (2012). Assembling resources when forming a new business. Journal of Business Research. 65, 220-229.
Ensign, P. C. (2001). Value chain analysis and competitive advantage: Assessing strategic linkages and interrelationships. Journal of General Management, 27(1): 18-42.
Fearne, A. & Martinez, M. G. (2012). Dimensions of sustainable value chains: implications for value chain analysis. Supply Chain Management: An International Journal, 17(6), 575-581.
Garrigos, J. A., Molina, B. D. M. & Molina, M. D. M. (2014). Positioning in the global value chain as a sustainable strategy: a case study in a mature industry. Administrative Sciences, 4, 155-172.
Grigore, A. M. (2013). The Cost strategical analysis and chain value for the Romanian book publishing industry. Romanian Journal of Marketing, (3), 55-60.
Hair, J. F. Jr., Black W. C., Babin B. J., Anderson R. E. & Tatham R.L. (2010). MultivaGriate data analysis. 6thed. New Jersey: Pearson Education International.
Herzog, N. V., Tonchia, S., & Polajnar, A. (2009). Linkages between manufacturing strategy, benchmarking, performance measurement and business process reengineering. Computers & Industrial Engineering, 57(3), 963-975.
Ho, T. C., Ahmad, N. H., & Ramayah, T. (2016). Competitive capabilities and business performance among manufacturing SMEs: Evidence from an emerging economy, Malaysia. Journal of Asia-Pacific Business, 17(1), 37-58.
Holweg, M., & Helo, P. (2014). Defining value chain architectures: Linking strategic value creation to operational supply chain design. International Journal of Production Economics, 147, 230-238.
Joglekar, N. and Le´vesque, M. (2013). The role of operations management across the entrepreneurial value chain. Production and Operations Management, 22(6), 1321-1335.
Kirli, M. & Gumus H. (2011). The implementation of strategic management accounting based on value chain analysis: Value chain accounting. International Journal of social sciences and humanity studies, 3(1), 307-321.
Kroes, J. R., & Ghosh, S. (2010). Outsourcing congruence with competitive priorities: Impact on supply chain and firm performance. Journal of operations management, 28(2), 124-143.
Li, C. Z., Hong, J., Xue, F., Shen, G. Q., Xu, X., and Mok, M. K. (2016). Schedule risks in prefabrication housing production in Hong Kong: a social network analysis. Journal of Cleaner Production, 134, 482-494.
Li, Lijie & Zhang. (2012). Organic combination of supply chain, value chain and activity-based costing. Journal of Business Venturing, 26(4), 489–503.
Lii, P., & Kuo, F. I. (2016). Innovation-oriented supply chain integration for combined competitiveness and firm performance. International Journal of Production Economics, 174, 142-155.
Li, S., Ragu-Nathan, B., Ragu-Nathan, T.S., & Rao, S.S. (2006). The impact of supply chain management practices on competitive advantage and organizational performance. Omega, 34(2), 107-124.
Mao, Z., Zhang, S., & Li, X. (2017). Low carbon supply chain firm integration and firm performance in China. Journal of Cleaner Production, 153, 354-361.
Mu, L. & Cui, X. (2012). An experimental research on governance mechanisms for cost of value chain. Nankai Business Review International, 3(2), 199-218.
Noordin, R., Zainuddin, Y., Mail, R.& Sariman, N.K. (2015). Performance outcomes of strategic management accounting information usage in Malaysia: insights from electrical and electronics companies. Procedia Economics and Finance, 31, 13-25.
Parnell, J. A. (2011). Strategic capabilities, competitive strategy, and performance among retailers in Argentina, Peru and the United States. Management decision, 49(1), 139-155.
Peppard, J., & Rylander, A. (2006). From value chain to value network: Insights for mobile operators. European Management Journal, 24(2-3), 128-141.
Phornlaphatrachakorn, K. (2017). Competitor accounting and marketing performance: An empirical investigation of electronics and electrical appliance businesses in Thailand. University of the Thai Chamber of Commerce Journal, 37(4), 35-55.
Porter, M.E., (1985), Competitive Advantage: Creating and Sustaining Superior Performance, New York: The Free Press, 3.
Rosli, M. H., Said, J., & Mohd, F. (2014). Factors that influence the use of Strategic Management Accounting in Malaysian Government-Linked Companies (GLCs). Malaysian Accounting Review, 13(2), 23-46.
Swink, M., Narasimhan, R., & Kim, S. W. (2005). Manufacturing practices and strategy integration: effects on cost efficiency, flexibility, and market‐based performance. Decision Sciences, 36(3), 427-457.
Teeratansirikool, L., Siengthai, S., Badir, Y., & Charoenngam, C. (2013). Competitive strategies and firm performance: the mediating role of performance measurement. International Journal of Productivity and Performance Management, 62(2), 168-184.
Ussahawanitchakit, P. (2017). Value chain costing, competitive advantage and firm success: Evidence from Thai auto parts manufacturing businesses. International Journal of Business Research, 22(3), 231-250.
Valanciene, L., & Gimzauskiene, E. (2007). Changing role of management accounting: Lithuanian Experience case studies. Engineering Economics, 55(5), 16-23.
Wangcharoendate, S. (2015). An increasing strategic cost management and organizational achievement from electronics parts businesses in Thailand. Journal of Thonburi University, 9(20), 9-23.
Won L., C., Kwon, I. W. G., & Severance, D. (2007). Relationship between supply chain performance and degree of linkage among supplier, internal integration, and customer. Supply chain management: an International journal, 12(6), 444-452.
World Economic Forum, 2017. The global competitiveness report 2016-2017 [Online]. Available from http://reports.weforum.org/global-competitiveness-report-2016-2017/ [accessed 2 January 2017].
Yamane, T. (1973). Statistics: An introductory analysis.
Yasin, F. M., Muhamad, R., & Sulaiman, N. A. (2016). Effectiveness of corporate governance mechanisms: A review of the literature. Asian Journal of Accounting Perspectives, 9(1), 30-54.
Zahra, S. A. (2007). New Product Innovation in Established Companies: Associations with Industry and Strategy Variables. Entrepreneurship Theory and Practice, 8, 47-69.
ดาวน์โหลด
เผยแพร่แล้ว
2018-10-01
รูปแบบการอ้างอิง
Suphatranon, S., Phornlaphatrachakorn, K., & Pratoom, K. (2018). ศักยภาพการบัญชีต้นทุนห่วงโซ่คุณค่าและผลการดำเนินงาน: งานวิจัยเชิงประจักษ์ธุรกิจอุปกรณ์อิเลคทรอนิกส์และเครื่องใช้ไฟฟ้าในประเทศไทย. วารสารมนุษยศาสตร์และสังคมศาสตร์มหาวิทยาลัยธนบุรี, 12(29), 30–42. สืบค้น จาก https://so03.tci-thaijo.org/index.php/trujournal/article/view/148621
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