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A research article from the International Journal of Entrepreneurship, Volume 25, Special Issue 4, 2021. The study investigates the impact of strategic cost management on the success of logistics management and the sustainable performance of export businesses in Thailand. The research framework explains the role of strategic cost management as an internal resource and capability concept, which reduces costs, increases profitability, and creates business competitiveness. the dimensions of strategic cost management, including organizational structure development, the effectiveness of the action plan, decision-making improvement, and delivering comprehensive cost information.
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Table 1 FACTOR LOADING-ALPHA COEFFICIENT Variables (^) Factor Loading Cronbach’s Alpha
Strategic Cost Management (^) 0.68 - 0.74 0.
Strategic cost management in the development of organizational structures to reduce costs across the organization 0.76^ -^ 0.80^ 0.
Strategic cost management in efficiency of activity action plan (^) 0.71 - 0.78 0.
Strategic cost management in decision making improvement (^) 0.72 - 0.81 0.
Strategic cost management in delivering comprehensive cost information (^) 0.75 - 0.84 0.
Success of logistics management (^) 0.74 - 0.81 0.
Success of logistics management in cost reduction and waste reduction (^) 0.63 - 0.71 0.
Success of logistics management in technology capabilities (^) 0.75 - 0.87 0.
Success of logistics management in reliable and timely (^) 0.77 - 0.80 0. 816
Sustainable performance (^) 0.68 - 0.82 0.
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Table 2 MEAN, STANDARD DEVIATION, AND CORRELATION COEFFICIENT Variables DSO EAP DMI CCI CRR TEC RTI SP FS FA Mean 3.57 3.49 3.52 3.57 3.54 3.46 3.60 3.48 2.25 1. S.D 0.48 0.49 0.67 0.58 0.68 0.52 0.60 0.47 0.51 0. DSO EAP 0 .29** DMI 60** 0 .65** CCI 0 .36** 0 .61** 0 .42** CRR 0 .46** 0 .55** 0 .46** 0 .53** TEC 0 .29** 0 .50** 0 .56** 0 .50** 0 .50** RTI 0 .49** 0 .43** 0 .41** 0 .52** 0 .49** 0 .45** SP 0 .41** 0 .38** 0 .58** 0 .50** 0 .50** 0 .50** 0 .50** FS 0 .11 0 .13 0 .02 0 .10 0 .12 0 .89 0 .08 0. 09 FA - 0 .06 - 0 .04 - 0 .08 - 0 .03 - 0 .04 - 0 .06 - 0 .07 - 0 .05 0.
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