ผลกระทบของการใช้บัญชีบริหารต่อผลการดำเนินงานทางการเงินของบริษัทในอุตสาหกรรมแปรรูปอาหารทะเลภาคใต้

Abstract

This research examined the effect of managerial accounting implementation on corporate financial performance of the registered processed seafood companies in the south of Thailand. The 150 self-administered questionnaires were sent and 62 respondents or 41.1 percent were returned. Results showed that the processed seafood companies in the southern region have used managerial accounting at a moderate level. Besides, it was found that making decision and performance measurement aspects are the variables influencing financial performance of the companies with positive relationship after using managerial accounting. Likewise, business age also causes to financial operations. Considering other variables, there was no significant relationship regarding financial performance.