ประสิทธิผลของข้อมูลต้นทุน ความสามารถทางการตลาด ประสิทธิผลการเนินงาน กลยุทธ์การตลาด และผลการดำเนินงานด้านการตลาด: หลักฐานเชิงประจักษ์ของธุรกิจผลิตอาหารในจังหวัดนครราชสีมา

Pittaya Ponklang; Sunanta Pasalao

Authors

Pittaya Ponklang Master of Business Administration Program, Faculty of Business Administration, Vongchavalitkul University
Sunanta Pasalao Department of Accounting, Faculty of Business Administration, Vongchavalitkul University

Keywords:

effectiveness of cost information, marketing capability, marketing strategy, marketing performance, food manufacturing business

Abstract

This study aimed to examine the relationship between cost information effectiveness, marketing capability, marketing strategy implementation, and marketing performance, using empirical evidence from food manufacturing businesses in Nakhon Ratchasima Province. The sample consisted of 204 marketing managers selected from 419 food manufacturing businesses in Nakhon Ratchasima Province. Purposive sampling was used, and data were collected through questionnaires. Descriptive analysis indicated that all variables – including cost information effectiveness, marketing capability, marketing strategy implementation, and marketing performance – were rated at a high level. Linear regression analysis indicated that both cost information effectiveness and marketing capability had significant at the .05 level positive impact on marketing strategy implementation, with marketing capability being the most influential factor. Additionally, marketing strategy implementation significant at the .01 level, influenced marketing performance. In conclusion, effective cost information management and the development of marketing capabilities are crucial for food manufacturing businesses to implement marketing strategies effectively, which ultimately leads to superior marketing performance.

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