The Influencing Factors of Target Cost Management in Electronic Manufacturing Industry-A Case Study of Power Source Company

Last modified: May 3, 2024
You are here:
Estimated reading time: 1 min

Title: The Influencing Factors of Target Cost Management in Electronic Manufacturing Industry-A Case Study of Power Source Company

Author: Wang Lina

Advisor: Assoc. Prof. Dr. Qiu Chao

Degree: Master of Business Administration

Major: International Business Management

Faculty: บัณฑิตวิทยาลัย (Graduate School)

Academic year: 2566 (2023)

Published: The 14th National and International Academic Conference “Empowering Innovtion and Sustainability in the Next Normal” 27 November 2021 (pp.1713-1721) https://mba.siam.edu/proceedings14/   PDF


Abstract

The Power Source Company competes fiercely with larger foreign companies. For higher competitiveness, the organization must define a goal cost model, address low management awareness, and improve staff professionalism, consequently improving its development prospects. This paper aimed to study the influencing factors of target cost management in the Power Source Company.

The objectives of the study were:1) To explore the influencing factors that affect target cost management in the Power Source Company; 2) To determine whether management awareness, management system, employee qualification, cost accounting affect target cost management in the Power Source Company.

This study adopted the quantitative research method. In this study, 450 questionnaires were distributed, with 388 valid questionnaires, and the validity rate was 86.22%. The population of this study were the employees and managers of different departments in different positions in the Power Source Company. Based on the target cost management theory, this paper found that: 1) The influencing factors of target cost management in the Power Source Company included management awareness, management system, employee qualification, cost accounting; 2) Management awareness, management system, employee qualification, cost accounting have a positive effect on target cost management. For recommendations,the target cost management should focus on the following aspects: 1) Enhancement of management awareness; 2) Optimigation of management system; 3) Improvement of employee qualification;4) Accurate cost accounting.

Keywords: target cost management, electronic manufacturing industry, power source company


The Influencing Factors of Target Cost Management in Electronic Manufacturing Industry-A Case Study of Power Source Company

6317195425 Wang Lina 2566 (2023) The Influencing Factors of Target Cost Management in Electronic Manufacturing Industry-A Case Study of Power Source Company สารนิพนธ์ (Independent Study), Advisor: Assoc. Prof. Dr. Qiu Chao, ปริญญาโท (Master’s Degree), บัณฑิตวิทยาลัย (Graduate School), Master of Business Administration, International Business Management, Bangkok: Siam University

Academic Year 2023, Graduate School 2023, IMBA, IMBA 2023, Independent Study, Independent Study 2023, Master of Business Administration, Master of Business Administration (International Program) 2023, Master of Business Administration 2023, ปริญญาโท (Master’s Degree), บัณฑิตวิทยาลัย (Graduate School), Master of Business Administration,International Business Management

Tags:
Was this article helpful? บทความนี้เป็นประโยชน์หรือไม่?
ไม่ / Dislike 0
Views: 13
Facebook
Twitter
LinkedIn
WhatsApp
Email
Print