The Application of Management Accounting Affecting the Success OF Logistics Businesses in Lat Krabang District

Abstract

This study aimed 1) to investigate the application of management accounting and its impact on the success of logistics businesses, and 2) to examine its influence on achieving organizational goals, resource acquisition and utilization, operational processes, and stakeholders’ satisfaction. The data were collected using structured questionnaires administered to a sample of 425 respondents, comprising logistics department heads, departmental executives, and senior management. The data were analyzed using descriptive statistics, including percentages, means, and standard deviations, as well as inferential statistics, such as t-tests and one-way analysis of variance (Anova). The research findings indicated that the application of management accounting was at a high level. When considering each aspect of the application of management accounting, it was found that the planning aspect had the highest average. When examining the factors contributing to business success, the operational process aspect had the highest average. The hypothesis testing revealed that the factors influencing business success included the planning, controlling, directing, decision-making, and cost management aspects.