The objective of this study is to examine the effects of management control systems on

This study aims to investigate the impacts of entrepreneurial intensity and firm performance of small-and medium-sized enterprises (SMEs) through customer response efficiency, market reaction competency, competitor learning effectiveness and business advantage. The moderating effect of competitive mindset is also examined. Entrepreneurial intensity consists of five dimensions: autonomy focus, innovative orientation, proactive capability, risk-taking competency, competitive aggressiveness mindset. The data were collected by using questionnaire from 116 SMEs in Thailand. The results indicate that entrepreneurial intensity is partially supported for the hypotheses derived from the conceptual model. Moreover, the hypothesized moderating effects of competitive mindset are not supported. Potential discussion with the research results is effectively implemented in the study. Contributions and suggestions are provided for the further research.

It critically leads to financial performances, namely cost reduction, full control and ongoing performance and financial benefits and non-financial performances including enhanced employee productivity and operational efficiency. Firms with effective activity-based costing implementation tend to manage their resources, assets, competencies, and capabilities successfully, provide accurate cost information efficiently and reduce non-valuable costs and expenses excellently (Maiga 2014). They have attempted to use activity-based costing in doing businesses and operations for obtaining their outcomes. Thus, activity-based costing is important and it is proposed to drive, explain and create firms' success in the current and future aspects and in the long-term perspectives. Here, activity-based costing tends to influence organizational development, business Abstract. This study aims at investigating the relationships among activity-based costing, organizational development, business competitiveness, and corporate success of canned and processed foods businesses in Thailand. In this study, 142 canned and processed foods businesses in Thailand are the samples of the study. Structural equation model (SEM) was employed to test the research relationships. The research results indicate that activity-based costing positively leads to organizational development and business competitiveness. Also, organizational development positively relates to business competitiveness and corporate success while business competitiveness positively affects corporate success. In summary, activity-based costing plays a significant role in determining, driving and explaining firm outcomes. Accordingly, firms need to pay attention to the development and utilization of activity-based costing through the provision of competencies, capabilities, resources, and assets to its implementation. To verify the current study, future research may need to search for activity-based costing's dimensions and components, collect data from different populations and countries and apply regression analysis, partial least squared and path analysis to prove the relationships. ACTIVITY-BASED COSTING OF CANNED AND PROCESSED FOODS BUSINESSES

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