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
This article describes the application of the PIMS software in formulating monthly refining production plan. Application of the PIMS software can help to solve a series of problems related with monthly plan of refinin...This article describes the application of the PIMS software in formulating monthly refining production plan. Application of the PIMS software can help to solve a series of problems related with monthly plan of refining production such as optimized selection of crude and feedstocks, optimized selection of production scale and processing scheme, identification of bottlenecks and their mitigation,optimized selection of turnaround time and optimized selection of operating regime, which have increased the economic benefits of refining enterprises. With the further development and improvement of models the PIMS software will play an increasingly important role in formulating monthly plans of refining operations and production management at refineries. This article also explores the problems existing in refinery monthly planning, and has made recommendations on developing and improving models and reporting system, enhancement of basic data acquisition, model maintenance personnel and staff training.展开更多
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.
文摘This article describes the application of the PIMS software in formulating monthly refining production plan. Application of the PIMS software can help to solve a series of problems related with monthly plan of refining production such as optimized selection of crude and feedstocks, optimized selection of production scale and processing scheme, identification of bottlenecks and their mitigation,optimized selection of turnaround time and optimized selection of operating regime, which have increased the economic benefits of refining enterprises. With the further development and improvement of models the PIMS software will play an increasingly important role in formulating monthly plans of refining operations and production management at refineries. This article also explores the problems existing in refinery monthly planning, and has made recommendations on developing and improving models and reporting system, enhancement of basic data acquisition, model maintenance personnel and staff training.
