Relationships Between Cost Accounting Implementation Effectiveness and Performance of SMEs of Udon Thani

Abstract

This research aims to test the relationship between cost accounting implementation effectiveness and performance of SMEs of  Udon Thani collected information from the business executive. The samples were 352 business executive, conducted a mail survey sent to a sample of the target area, since June 1, 2560 edition of 352 and cooperation in the questionnaire back to us within 15 days from the date of receipt of the questionnaire. Whenever the 15 day total of 74 questionnaires were returned, the maturity date of October 30, 2560, another 41 questionnaires returned the questionnaire included a total of 115 replies were accounted for 32.67 percent return 3 copies because no recipients addressed.  Total duration of the data collection was conducted on 153 days. And used by them as a tool the statistics used in data analysis and F-test (ANOVA and MANOVA), analyze multiple correlations and multiple regression analysis. The analysis of the relationship and the impact are the cost accounting implementation effectiveness, planning and control and profitability analysis relationship and positive impact on the performance.