ประสิทธิภาพการบริหารจัดการระบบต้นทุน กรณีศึกษา บริษัท ไทยยานยนตร์ 1950

Abstract

The purpose of this research is to study Effective cost management system, case study of the Thai Yarnyon in year 1950. The sample in this study is staff of Thai Yarnyon in year 1950. Questionnaire was used to collect the data. the statistical analysis are Percentage, Mean, and Standard Deviation, T-test,
One-way Analysis of Variance and Multiple Regression Analysis by using the statistical of Social Science. The study found that most of the employees were male, aged between 26-30 years and aged between 31 years old and more respectively, single status and married/lived together respectively. The
education level is bachelor's degree, followed by a low level of education courses. Work with operating  level position followed by a level head position. Income per month between 15,001-20,000 baht and lower than 15,000 baht respectively. Working experience between 1-5 years and between 6-10 years

respectively. Overview and aspect for the service development including reliability in responsibilities, operation ability and understanding of the customers demand, has high appropriate level. Overview and aspect for working motivation including the organization is safe and stable in operation, in the exalted progress in work and success in life, has high appropriate level. Overview and aspect for Effective cost management including the speed of the operation, the cost reduction and the ability to meet customer demand, has high appropriate level. Service development and motivation in the practical work, reliability of responsibilities and the understanding of customer demand, can predict the effective cost management system in the speed of the operation at significant level of 0.01, 0.05. These two variables could predict
this effective cost management system in the speed of the operation was 12.1 percent. For Service development and working motivation, exalted progress in work, reliability in responsibilities, success in life, and understanding the customers demand, can predict the effective cost management system in cost
reduction at significant level of 0.01. These four variables could predict this effective cost management system in the cost reduction was 63.8 percent. The service development and working motivation, success in life, reliability in responsibilities, the understanding of customer demand, the exalted progress in work, operation ability, can predict the effective cost management system in the understanding of the customers demand at significant level of 0.01, 0.05. These five variables could predict this effective cost management system in the understanding of the customers demand was 56.9 percent. The service development and working motivation, reliability in responsibilities, the understanding of customer demand, success in life, can predict the effective cost management system in perception of effective cost management system at significant level of 0.01. These three variables could predict this effective cost

management system in perception of effective cost management system was 44.5 percent.