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Effect of The Relationship between Flexibilities, Types of Strategies, Characteristics of Management accounting Information on Manufacturing Performance

유연성, 전략유형, 관리회계정보특성간의 관계가 생산성과에 미치는 영향

  • Received : 2014.06.09
  • Accepted : 2014.08.19
  • Published : 2014.10.28

Abstract

In order to improve manufacturing performance by flexibilities, type of strategies, types of information with manufacturing companies in Korea. This study is based on the situation theory. The variables of flexibility were applied with 'product flexibility' and 'mix flexibility'. 'low-cost strategy' and 'differentiation strategy' were applied at strategy types. Financial information and non-financial information, information attributes are applied at. At this study, product flexibility is significantly influenced the differentiation strategy. Mix flexibility is significantly influenced the low cost strategy. Only the low-cost strategy significantly affected on financial information and non-financial information. financial information and non-financial information were significantly influenced on Productive performance. To achieve the purpose of this study, Structural Equation Model (SEM) has been applied.

Keywords

Characteristics of Management Accounting Information;Manufacturing Performance;Product Flexibility;Mix Flexibility;Low-cost Strategy;Differentiation Strategy

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