The influencing factors of TCL group s strategic cost management from the perspective of value chain

Name: Chen Mengqi

keyword: Independent Study

ThaSH: Transaction costs

Classification :.DDC: 332

; Strategic Cost Management Theory

ThaSH: Accounting

; Porter’s Value Chain Theory

ThaSH: Finance

; strategic cost management

ThaSH: Monetary policy

; TCL Group

; influencing factors

Abstract: This study aimed to explore the factors influencing TCL Group’s strategic cost management and their underlying mechanisms, construct a structural model of the influencing factors of strategic cost management, and validate the research hypotheses and the model. Based on Porter’s Value Chain Theory and Strategic Cost Management Theory, this research analyzed the impacts of supply chain integration capability, technological innovation capability, market response speed, and digital cost control capability on strategic cost management, and put forward targeted strategic suggestions. A quantitative research method was employed in this study, with data collected through questionnaires. A total of 400 questionnaires were distributed, and 332 valid questionnaires were received, resulting in an effective response rate of 83.0%. The research results indicate that supply chain integration capability, technological innovation capability, market response speed, and digital cost control capability all have significant impacts on strategic cost management. Based on these findings, this study proposes strategic suggestions for enhancing TCL Group’s strategic cost management: (1) Strengthen supply chain integration capability; (2) Enhance technological innovation capability; (3) Accelerate market response speed; (4) Optimize digital cost control capability. Keywords: Strategic Cost Management Theory, Porter’s Value Chain Theory, strategic cost management, TCL Group, influencing factors

Siam University. Library and Information Resource Center

Address: BANGKOK

Email: library@siam.edu

Name: Jidapa Chollathanrattanapong

Role: Advisor

Created: 2568

Modified: 2569-01-30

Issued: 2026-01-30

วิทยานิพนธ์/Thesis

application/pdf

eng

DegreeName: International Master of Business Administration (I.M.B.A.)

Level: Master's Degree

Descipline: Financial and Accounting

Grantor: มหาวิทยาลัยสยาม

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