| Title: | The Influencing Factors of TCL Group’s Strategic Cost Management from the Perspective of Value Chain |
| Author: | Chen Mengqi |
| Advisor: | ดร.จิดาภา ชลธารรัตนพงศ์ – Dr. Jidapa Chollathanrattanapong |
| Degree: | Master of Business Administration |
| Major: | Finance and Accounting |
| Faculty: | บัณฑิตวิทยาลัย (Graduate School) |
| Academic year: | 2568 (2025) |
| Published: | นำเสนอในที่ประชุมวิชาการ (Conference) The 18th National and International Academic Conference “Sustainable Horizon: Transforming Ideas into Impact” 6-7 August 2025 (pp.1277-1291) Click PDF |
Abstract
This study aimed to explore the factors influencing TCL Group’s strategic cost management and their underlying mechanisms, construct a structural model of the influencing factors of strategic cost management, and validate the research hypotheses and the model. Based on Porter’s Value Chain Theory and Strategic Cost Management Theory, this research analyzed the impacts of supply chain integration capability, technological innovation capability, market response speed, and digital cost control capability on strategic cost management, and put forward targeted strategic suggestions. A quantitative research method was employed in this study, with data collected through questionnaires. A total of 400 questionnaires were distributed, and 332 valid questionnaires were received, resulting in an effective response rate of 83.0%. The research results indicate that supply chain integration capability, technological innovation capability, market response speed, and digital cost control capability all have significant impacts on strategic cost management. Based on these findings, this study proposes strategic suggestions for enhancing TCL Group’s strategic cost management: (1) Strengthen supply chain integration capability; (2) Enhance technological innovation capability; (3) Accelerate market response speed; (4) Optimize digital cost control capability.
Keywords: Strategic Cost Management Theory, Porter’s Value Chain Theory, strategic cost management, TCL Group, influencing factors
6617195740 Chen Mengqi, 2568 (2025). Advisor: ดร.จิดาภา ชลธารรัตนพงศ์ – Dr. Jidapa Chollathanrattanapong, สารนิพนธ์ (Independent Study), The Influencing Factors of TCL Group’s Strategic Cost Management from the Perspective of Value Chain, นำเสนอในที่ประชุมวิชาการ (Conference), The 18th National and International Academic Conference 2025, ปริญญาโท (Master’s Degree), บัณฑิตวิทยาลัย (Graduate School), Master of Business Administration, Finance and Accounting, Siam University, Bangkok, Thailand – มหาวิทยาลัยสยาม กรุงเทพมหานคร ประเทศไทย
