Abstract:
The objective of this study is to study relationship between the using levels of management accounting information and its benefit. Primary data are gathered by questionnaires distributed to small and medium enterprises within Chon Buri, Rayong, Chantaburi, Trad, Chachoengsao, and Samut Prakan. The number of respondents is 250 enterprises. One-way ANOVA and T-test are used in the analysis at 0.05 level of significance. It is found that using levels of management accounting information associate with its benefit. Also, different size of enterprise has different using levels of management accounting information.