The Application of Management Accounting Affecting The Success of Business Operator Selling Construction Materials in Bueng Sam Phan District Phetchabun Province

Abstract

The objectives of this research were to study the level of application of management accounting of business operator selling construction materials in Bueng Sam Phan District Phetchabun Province; to study the level of success of business operator selling construction materials in Bueng Sam Phan District Phetchabun Province.; to compare the level of application of management accounting of business operator selling construction materials in Bueng Sam Phan District Phetchabun Province with personal factors; to compare the level of success of business operator selling construction materials in Bueng Sam Phan District Phetchabun Province with personal factors; and to study the application of management accounting affecting the success of business operator selling construction materials in Bueng Sam Phan District Phetchabun Province. Collecting the data from 104 of business operator selling construction materials in Bueng Sam Phan District, Phetchabun Province. The instrument used was a 5-level estimation questionnaire with an IOC value between 0.80 -1.00 with Reliability was 0.94. Data were analyzed in terms of frequency, means, standard deviation, t-test, F-test (One-way ANOVA), and Stepwise Multiple Regression Analysis. The results were found that the level of application of management accounting of business operator selling construction materials in Bueng Sam Phan District Phetchabun Province was at a high level. When considering each side, the average was at a high level in all aspects, Ranked from the highest to the lowest in terms of control as follows: Control Planning Command cost management and decision-making, respectively. the level of success of business operator selling construction material in Bueng Sam Phan District Phetchabun Province was at a high level. When considering each side, the average was at a high

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level in all aspects. Ranked in order of the aspects with the highest to the lowest averages as follows: Procurement and resource utilization goal achievement Satisfaction of all parties and operational processes, respectively. the characteristics of the respondents' different from sex, age, education , annual income and business style. Were average the level of application of management accounting of business operator selling construction materials in Bueng Sam Phan District Phetchabun Province wasn’t different. the characteristics of the respondents' different from age, education and annual income. Were average the level of success of business operator selling construction material in Bueng Sam Phan District Phetchabun wasn’t different. The characteristics of the respondents' different from sex and business style. The level of success of business operator selling construction material in Bueng Sam Phan District Phetchabun, the difference was statistically significant at 0.05 levels. application of management accounting in planning (X1), cost management (X5), ordering (X3). Affecting the success of business operator selling construction material in Bueng Sam Phan District Phetchabun Province Statistically significant at the 0.05 level. Which can explain the variation of success of business operator selling construction material at 75% (R2 = 0.75).

Keywords: management accounting; entrepreneurial success; Construction equipment sales business