Maximizing decision-making in startups: evaluating the effect of perceived accuracy in activity-based costing

Daowadueng, Piyada

doi:10.17512/pjms.2024.29.1.04

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Tytuł artykułu

Maximizing decision-making in startups: evaluating the effect of perceived accuracy in activity-based costing

Autorzy

Daowadueng Piyada

Treść / Zawartość

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Identyfikatory

DOI

10.17512/pjms.2024.29.1.04

Warianty tytułu

Maksymalizacja procesu decyzyjnego w startupach: ocena wpływu postrzeganej dokładności w rachunku kosztów działań

Języki publikacji

Abstrakty

The research investigates the role of Activity-Based Costing (ABC) in improving the decision-making processes of startups in Thailand, considering the role of perceived accuracy. The study addresses several research gaps, including how ABC influences decision-making in the Thai startup context and the significance of perceived accuracy in shaping decision processes, which need more literature investigating the problem to help startups make better decisions and ensure their sustainability. The study utilized the quantitative survey research design method, collecting primary data from the research population consisting of startup founders/CEOs and accountants in Thailand using a structured questionnaire. A sample of 190 respondents was drawn from the study population, whose responses were analyzed using correlation analysis and multiple regression analysis. The results revealed that ABC significantly influences decision-making in Thailand startups. Perceived accuracy also had a significant effect on ABC and partially mediated the impact of ABC on decision-making. The findings indicate that Thai startup owners or managers are willing to use ABC as a costing strategy if they perceive it to provide accurate information in decision-making, indicating its potential to enhance cost efficiency, competitiveness, performance, and firm survival in the startup ecosystem. ABC is a beneficial costing technique for leveraging cost efficiency, competitiveness, high performance, and firm survival for startups. Understanding this is vital for startups to navigate the turbulent business environment encumbered with uncertainties.

Badanie ma na celu określenie roli rachunku kosztów działań (Activity-Based Costing- ABC) w usprawnianiu procesów decyzyjnych start-upów tajlandzkich, uwzględniając rolę postrzeganej dokładności. Badanie wskazuje kilka luk badawczych, w tym wpływ ABC na podejmowanie decyzji w kontekście tajlandzkich startupów oraz znaczenie postrzeganej dokładności w kształtowaniu procesów decyzyjnych, oba obszary wymagają dalszych badań literaturowych w celu pomocy startupom w podejmowaniu lepszych decyzji i zapewnieniu ich trwałości. W badaniu wykorzystano metodę badań ilościowych, zbierając pierwotne dane od populacji badawczej składającej się z założycieli/dyrektorów generalnych start-upów i księgowych w Tajlandii za pomocą ustrukturyzowanego kwestionariusza ankiety. Próba licząca 190 respondentów została wybrana spośród populacji badawczej, a odpowiedzi zostały przeanalizowane przy użyciu analizy korelacji i analizy regresji wielokrotnej. Wyniki wykazały, że ABC znacząco wpływa na podejmowanie decyzji w tajlandzkich start-upach. Wyniki wskazują, że właściciele lub menedżerowie tajlandzkich startupów są skłonni stosować ABC jako strategię ustalania kosztów, jeśli postrzegają ją jako dostarczającą dokładnych informacji podczas podejmowania decyzji, wskazując na jej potencjał w zakresie poprawy efektywności kosztowej, konkurencyjności, wydajności i przetrwania firmy w ekosystemie startupów. ABC to korzystna technika kalkulacji kosztów, pozwalająca start-upom wykorzystać efektywność kosztową, konkurencyjność, wysoką wydajność i przetrwanie firmy. Zrozumienie tego jest niezbędne dla start-upów, aby poruszać się po burzliwym środowisku biznesowym obarczonym niepewnościami.

Słowa kluczowe

Activity-based costing decision-making startups financial management strategic decisions operations management

rachunek kosztów działań podejmowanie decyzji startupy zarządzanie finansami decyzje strategiczne zarządzanie operacyjne

Wydawca

Czestochowa University of Technology

Czasopismo

Polish Journal of Management Studies

Rocznik

2024

Tom

Vol. 29, No. 1

Strony

63--81

Opis fizyczny

Bibliogr. 69 poz., rys. tab.

Twórcy

autor

Daowadueng Piyada

piyadao@kku.ac.th

Department of Accountancy, Faculty of Business Administration and Accountancy, Khon Kaen Business School, Khon Kaen University, Thailand

https://orcid.org/0000-0001-9040-5762

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).

Typ dokumentu

Bibliografia

Identyfikator YADDA

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