The Effects of Cost Accounting Implementation Effectiveness on Operational Efficiency of Auto Part Manufacturing Companies in Central of Thailand

Abstract

                   The purpose of this study was to verify effects of cost accounting implementation effectiveness on operational efficiency of auto part manufacturing company in central of Thailand.  Cost accounting implementation effectiveness was independent variable affecting operational efficiency.  As a research tool, questionnaires were mailed to the sample groups and the complete 163 of them were returned.  The statistics used for analyzing the collected data were multiple correlation analysis and multiple regression analysis.  The results study showed as following: 1) effects of cost accounting implementation effectiveness in part of efficiency of planning, encouraging control, decision supporting, and performance measurement had a positive effect and relationships with operation efficiency in overall and in part of goal accomplishment;  2) effects of cost accounting implementation effectiveness in part of efficiency of encouraging of control,  decision supporting,  and performance measurement had a positive effect and relationships with operation efficiency in part of resources preparation and improvement;  3) effects of cost accounting implementation effectiveness in part of encouraging of control, and performance measurement had a  positive effect and relationships with operation efficiency in part of internal process and operations; and  4) effects of cost accounting implementation effectiveness in part of encouraging control, and decision supporting had a positive effect and relationships with operation efficiency in part of participant satisfaction.