Influence of Strategic Management Accounting Systems and Cost reduction to Reduction to Competitiveness of Entrepreneur Fish Flea Market in Songkhla Province

Abstract

          The purposes of this study were 1) to examinethe strategic management accounting systems that impacted to cost reduction; 2) to investigate the strategic management accounting systems influencing to competitive advantage of entrepreneur fish flea market in Songkhla province and 3) to study cost reductiion affecting to competitive advantage of entrepreneur fish flea market in Songkhla province by using questionnaires as an instrument to collecting data from 292 entrepreneur fish flea market in Songkhla with Convenience Sampling. Pearson correlation coefficient used to find correlation between Independent variable and Dependent variable. Simple regression and multiple linear regressions were analyzed for hypothesis test. The study revealed that strategic management accounting system has positive impact  to cost reduction  and  competitive advantage. Likewise, the cost reduction also has positive impact to  competitive advantage. Therefore, the entrepreneur should improve and develop their operations by paying attention to management accounting system that affect cost reduction in order to  analyze the causes of problems during the operational process of entrepreneurs and provide service to custmers. Focusing on using strategic management accounting can be considered as important factor that allow  entrepreneur to compete more effectively with compettitors.