IDENTIFICATION AND EVALUATION OF FACTORS INFLUENCING THE EFFECTIVENESS OF EXISTING COST ACCOUNTING METHODS
Abstract
This study investigates the factors influencing the effectiveness of cost accounting methods in industrial enterprises, with a focus on technological, organizational, and informational determinants. The research adopts a quantitative approach, using survey data collected from accounting and financial professionals, and applies statistical techniques including factor analysis, regression analysis, and structural equation modeling. The findings indicate that technological capability, particularly the use of ERP systems and digital tools, has the strongest impact on cost accounting effectiveness. Organizational factors such as staff competency and management support also play a significant role, while data quality emerges as a critical prerequisite for accurate and relevant cost information. The results demonstrate that the effectiveness of cost accounting methods depends not only on methodological choice but also on the alignment of internal capabilities and systems. The study contributes to the literature by providing an integrated framework and offers practical recommendations for improving cost accounting practices in industrial enterprises.
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