ACTIVITY-BASED COSTING OF CANNED AND PROCESSED FOODS BUSINESSES IN THAILAND: EFFECTS ON ORGANIZATIONAL DEVELOPMENT, BUSINESS COMPETITIVENESS AND CORPORATE SUCCESS

This study aims at investigating the relationships among activity-based costing, organizational development, business competitiveness, and corporate success of canned and processed foods businesses in Thailand. In this study, 142 canned and processed foods businesses in Thailand are the samples of the study. Structural equation model (SEM) was employed to test the research relationships. The research results indicate that activity-based costing...