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Factors Affecting Cost Allocation Effectiveness of
Textile Manufacturing Businesses in Thailand
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ǰOrdinary Least Squares (OLS) regression analysis ñúÖćøýċ
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Abstract
The objective of this study is to investigate the factors effecting on cost allocation
effectiveness. The questionnaire is used as an instrument for data collection and the accounting
executive
is the key informant. Data were collected from a sample of 202 textile manufacturing
businesses in Thailand are the sample of the study. The Ordinary Least Squares (OLS) regression
analysis is a method for testing the hypotheses.
The results of the study reveal that business vision,
managerial accounting knowledge, and competitive intensity have an important positive impact on cost
allocation effectiveness. The future research could be conducted on different samples and on a larger
scale to widen the generalizability of its findings. Furthermore, future study needs to develop other
methods which may be applied in the future such as in-depth interview, case studies in order to
confirm all relationships of this model.
Keywords:
Cost Allocation Effectiveness,ǰBusiness Vision, Managerial Accounting Knowledge,
Competitive Intensity
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* Corresponding author: Tel.: 0812660460. E-mail address:
