The Influence of Strategic Cost Analysis and Financial Reporting Quality on The Financial Performance of Businesses in Bang Phli Industrial Estate Samut Prakan Province

Abstract

This research consists purposes were 1.to study the influence of strategic cost analysis on the financial performance of businesses in Bang Phli Industrial Estate, Samut Prakan Province and 2. to study the influence of financial reporting quality analysis on the financial performance of businesses in Bang Phli Industrial Estate, Samut Prakan Province. This research is quantitative research. There is a research tool which is questionnaires. The population consisted of 112 businesses (based on the list of entrepreneurs in Bang Phli Industrial Estate as of April 1, 2025). The sample comprised 88 businesses from Bang Phli Industrial Estate, Samut Prakan Province, consisting of finance officers, accounting officers, cost management officers, or other related personnel. The sample size was calculated using Taro Yamane's formula (1973) at an error level of 0.05, then the collected data was analyzed using descriptive statistics, including percentage, mean, standard deviation and multiple regression statistics to test hypotheses. Additionally, content analysis was conducted on data gathered from related documents, literature, and previous research. The results of the research found that 1. Strategic cost analysis, which includes value chain analysis, strategic positioning analysis, cost driver analysis and lean accounting analysis, has a positive impact on financial performance as a whole, It is at a high level (x̅= 3.83, S.D. = 0.76) and 2. Financial reporting quality analysis, which includes timeliness, understandability, comparability and verifiability, has a positive impact on the financial performance as a whole, It is at a high level. (x̅= 3.91, S.D. = 0.43).