Kanthana Ditkaew, Kittisak Jermsittiparsert , Muhammadiyah Sinjai, Narentheren Kaliappen
The purpose of the study was to investigate the impact of strategic cost management on the success of logistics management, and the sustainable performance of the export business in Thailand. 910 major export businesses in Thailand in 2020 were chosen as population and data collected. The data was collected with queries and analyzed with statistics by average, standard deviation, frequency, percentage, and multiple regression analysis for hypotheses testing. The finding showed that the four strategic cost management aspects were positive as well as significantly impacts the success of logistics management. The finding further revealed that the success of logistics management in all three dimensions show a positive impact on the sustainable performance. As for the theoretical contribution, the conceptual strategic cost management is explained by a resource-based view that focuses on the influences of resources on the sustainable performance through competitive advantage. It is hoped that the present study could contribute significantly, additionally, for managerial contribution; concerning the export businesses as the can apply this strategic cost management which could support to the logistics management successfully. And also, and the organization may create a sustainable long-term competitive advantage.