Innovation of Dynamic Cost Management and Goal Achievement: An Empirical Investigation of Electronics and Electrical Manufacturing Businesses in Thailand

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Published: Dec 3, 2018
Keywords:
dynamic cost management innovation goal achievement electronic and electrical manufacturing businesses

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Suwan Wangcharoendate

Abstract

The objective of this study is to empirically investigate the effects of innovation of dynamic cost management on goal achievement through cost utilization fitness, productivity efficiency proficiency and value enhancement. Furthermore, the moderating effect of organizational learning capability is also investigated. The electronics and electrical manufacturing businesses in Thailand, 303 companies, are used as the samples. Questionnaire was used to collect data. Data were then analyzed by using the Ordinary Least Squares (OLS) method of regression analysis. Results indicate that innovation of dynamic cost management has positive impact on goal achievement through consequences as the mediators. In addition, for moderating effects,
organizational learning capability has shown partially positive supported between dynamic cost management innovation and consequences. The results can be a useful cost management process link to operation, and to enhance its success via dynamic competitive advantage and continuous corporate survival.

Article Details

How to Cite
Wangcharoendate, S. (2018). Innovation of Dynamic Cost Management and Goal Achievement: An Empirical Investigation of Electronics and Electrical Manufacturing Businesses in Thailand. University of the Thai Chamber of Commerce Journal Humanities and Social Sciences, 37(2), 17–33. Retrieved from https://so06.tci-thaijo.org/index.php/utccjournalhs/article/view/158731
Issue
Vol. 37 No. 2 (2017): April-June 2017
Section
Research Articles

ลิขสิทธิ์ของบทความ

ผลงานที่ได้รับการตีพิมพ์ถือเป็นลิขสิทธิ์ของมหาวิทยาลัยหอการค้าไทย ห้ามมิให้นำเนื้อหา ทัศนะ หรือข้อคิดเห็นใด ๆ ของผลงานไปทำซ้ำ ดัดแปลง หรือเผยแพร่ ไม่ว่าทั้งหมดหรือบางส่วนโดยไม่ได้รับอนุญาตเป็นลายลักษณ์อักษรจากมหาวิทยาลัยหอการค้าไทยก่อน

 

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