Influence of selected manufacturing firm characteristices on choice of inventory costing methods.

Name: Supanya Suvannasing

keyword: Characteristics

; Inventory turnover

Abstract: The purpose of this study was to explore the use of inventory costing methods in manufacturing sectors listed in the Stock Exchange of Thailand from 2016 to 2018, and to examine the influence that selected characteristics of manufacturing firms have on the choice of inventory costing methods. There were two sectors in this study. The first sector was the food and beverage sector consisting of 36 manufacturing firms, and the second was the steel sector consisting of 24 manufacturing firms. These firms adopted inventory costing methods such as First-In-First-Out (FIFO), Weighted Average Cost Method, and Moving Average Cost Method, and the characteristics such as firm size, inventory size, profitability, firm financial leverage, inventory turnover and current ratios were examined. A statistical software package was used to perform a logistic regression test to find the influence that independent variables (firm characteristics) have on dependent variables (inventory costing methods). The results indicated that for the food and beverage sector, the FIFO Method was adopted by 10 firms, and 26 firms adopted the Weighted Average Cost Method and Moving Average Cost Method. In the steel ii sector, only 4 firms out of 24 firms adopted the FIFO Method. For the food and beverage sector, only three characteristics – profitability, inventory turnover and current ratio – influenced the choice of FIFO Method for 2017 and 2018, while no statistically significant factors were found in the steel sector. Keywords: characteristics, firm size, inventory size, profitability, financial leverage, inventory turnover, current ratio, inventory costing methods, First-In-First-Out, Weighted Average Cost Method and Moving Average Cost Method.

Library and Information Resource Center

Address: SARABURI

Email: dirlibr@apiu.edu

Name: Dr. Paluku Kazimoto

Role: Research Advisor

Created: 2019

Modified: 2020-10-29

Issued: 2020-10-29

วิทยานิพนธ์/Thesis

application/pdf

Thesis

eng

DegreeName: Master of Business Administration

Level: Master degree

Descipline: Master of Business Administration Emphasis in Accounting

Grantor: Graduate Studies Programs

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