Research Factors Affecting the Organization of Cost Management Accounting: A Case of the Enterprises of Mining, Processing and Trading Constructions in the Southern Region (Published)
The primary role of a management accounting officer in an organization is to collect and provide appropriate and timely information to managers so that they can operate and control the organization’s operations and out decided. The enterprise managers often plan and make decisions about production schedules and schedules, marketing managers make decisions about advertising, promotion and pricing, and homes. Financial management often makes decisions on capital mobilization and investment. All these managers need information for their decisions. It is the management accounting staff that will provide useful information to managers at all levels of the organization. Therefore, a requirement for management accounting staff is that they must be knowledgeable about decision-making situations of managers. Besides, the research results showed that there were 150 accounting managers who interviewed and answered about 15 questions. The Data collected from 12/06/2016 to 15/12/2016 in the Southern region. The researcher had analyzed Cronbach’s alpha, KMO test, the result of KMO analysis used for multiple regression analysis. There are three components following: Political – economic environment, information technology system and human resource affecting the organization of cost management accounting at the enterprises of mining, processing and trading constructions in the southern region with significance level of five percent. The research results were processed from SPSS 20.0 software. The parameters of the model estimated by Least – Squares Method tested for the model assumption with 5% significance level.