This quantitative research aimed 1) to study operation performance of Thai Gem Businesses. 2) To study factors affecting firm performance of Thai Gem Businesses. The research was collected data by using questionnaire with 452 participants from production group of Thai Gem Businesses. The samples were collected conveniently and analyzed by frequency percentage mean standard deviation Pearson’s correlation coefficient and analysis confirmatory with Structural Equation Modeling: SEM. It was one of all statistic techniques to test for causal relationship of variables. The results found that database information management systems have positively affect strategic management and firm performance of Thai Gem Businesses with significant level 0.05. Database information management systems also have positive affect on strategic management of Thai Gem Businesses with significant level α < 0.05. Besides this research results found that database information management systems has positively direct and indirect affecting firm performance by pass strategic management with direct affect on firm performance equal to 0.346 and indirect affect by pass strategic management equal to 0.575. And total affect was equal to 0.921 with significant level. It showed that overall affect of database information management system on firm performance was more than strategic management affect to Firm Performance (0.603) with significant level 0.05. The analysis of correlation coefficient model showed that measurement between latent variables have positive correlation with significant level α < 0.05. The analysis of Structural Equation Model revealed that it wassuitable harmonize with empirical data ( χ2 / df = 1.489 CFI = 0.997 AGFI = 0.957 RMSEA = 0.08 RMR = 0.004) and consistent with the define hypothesis. The research results described the environmental of firm performance approach to strategic management by TOWS Matrix and recommendation on strategic management to solve problems on firm performance of Thai Gem Businesses in order to develop continuous firm performance for competitive advantage.

This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary strategic management accounting implementation had positive impact on managerial performance. Therefore manager should give priority and use the data from management accounting to plan controlling and decision in process for success in managerial performance.

The objectives of the research were; 1) to Study the level of competitive advantage and 2) the factors that its influences through the competitive advantage. The population and sample group used in this research were an executive director owner manager general manager and the chief accountant and finance of 3-5 star hotels and resorts in Phuket by using questionnaire (IOC tested) the construct validity and reliability for 89 complete questionnaire that it was responded rate 23.18. The results of this investigation were as follows: 1) An efficiency of using asset to make a profit; Impact of competitive environment was found that the negative result in significant level at (α˂0.10). 2) Customer loyalty for products and services was found that the positive influencing factors such as good corporate governance at (α˂0.01); strategic management efficiency at (α˂0.01); and Internal controls effective following COSO at (α˂0.10) respectively. 3) Reputation of the business was found that the Positive influencing factors such as Internal controls effective following COSO (α ˂ 0.01); Good corporate governance and Strategic management efficiency at (α ˂ 0.05). and 4) Value of assets that value added to business was found that the positive influencing factors as well as Strategic management efficiency; Internal controls effective following COSO respectively in statistically significant level at (α ˂ 0.01). While the technology and innovation (α˂0.05) and good corporate governance positive that made the influences beyond the positive regression in statistically significant level at (α ˂ 0.10) respectively. Keywords : Competitive Advantage; Internal Controls Effective following COSO; Strategic Management Efficiency; Impacet of Competitive Environment; Good Corporate Governance; and Technology and Innovation

This research aims to develop the direct selling business of the consumer products which the objective as follows: 1. To study the marketing operation of the direct selling business of consumer products. 2. To study the relationship between demographic characteristics of the independent distributors and the success in the direct selling business of consumer products. 3. To study the market development factor affecting the direct selling business in Thailand. And 4. To determine the guidelines for marketing development for the direct selling business of consumer products. Population and sample are divided into 2 categories which are 27 executives and 400 independent distributors. The research tool used in this study was five-level rating scale questionnaire and closed-end questionnaire. The statistics used in the data analysis were percentage mean standard deviation and inferential statistics using t-test and F-test to test the difference. The result of the study showed that the direct sales business should be partnered with other companies in order to distribute the products (42.2%) the products should be delivered to consumers through the direct selling distributors (51.3%) internal management is the key to success in direct selling business (44.8%) and the factor to success in the business is the production management (45.3%).

The purposes of this research were to: study performance efficiency of Kasikorn Bank employees; to compare personal characteristics and performance efficiency of Kasikorn Bank employees; and study correlation of employee competencies to performance efficiency of Kasikorn Bank employees. The questionnaire and test were employed for collecting data from the sample group comprising 287 cases of Kasikorn Bank employees at Ratburana head office. The sample group was derived from simple random sampling. The frequency percentage mean standard deviation T-test one-way ANOVA and Pearson’s correlation with statistical significance at the level of 0.01 to 0..05 were applied for data analysis. The findings revealed that the majority of participants were female; aged between 18-30 years; working years were five years or more; and their position was unit chief. The result of difference comparison found that different genders ages and working years had no different effect to performance efficiency. Moreover correlation between employee competencies and performance efficiency of Kasikorn Bank employees it was found that correlation was at high level and the same direction.