As firms come under greater market pressure, the management of the inter-functional design/manufacture relationship becomes a more important competitive variable. The characteristics of the design-manufacture interfac...As firms come under greater market pressure, the management of the inter-functional design/manufacture relationship becomes a more important competitive variable. The characteristics of the design-manufacture interface were analyzed, and several methods of the design-manufacture interface relationship management were compared. Based on theories concerned and enterprise practice, how to manage the relationship of design-manufacture interface to reduce the product cost and shorten the time-to-market was demonstrated, finally the competitive advantage was improved.展开更多
The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on ...The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.展开更多
文摘As firms come under greater market pressure, the management of the inter-functional design/manufacture relationship becomes a more important competitive variable. The characteristics of the design-manufacture interface were analyzed, and several methods of the design-manufacture interface relationship management were compared. Based on theories concerned and enterprise practice, how to manage the relationship of design-manufacture interface to reduce the product cost and shorten the time-to-market was demonstrated, finally the competitive advantage was improved.
文摘The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.
