This study examined the nature and extent of relations between Management of Technology [MOT] and cost management. It explores the roles of competencies and competency measurement in these relations and its associations with company performance. The problem statement asks how the MOT community deals with cost management, whether MOT-based cost management competencies can be isolated and measured, whether a tool for measurement can be created, tested and validated and indeed whether it can be used to assess relations between MOT-based cost management competencies and company performance.
To answer these questions, a MOT-based cost management competency index is formulated, consisting of problem statements representing MOT-based cost management insights, knowledge and practices. Designed in the format of a typical research survey, the index is used to source data from sampled companies listed on the Johannesburg Stock Exchange [JSE]. Although too small a sample to generalise about the population, sufficient data is collected and processed with statistical software programs. A second set of variables, about financial performance of the responding companies, consists of Asset Turnover [ATO] and Return on Assets Managed [ROAM]. Data for these variables is sourced from their annual financial statements and processed into ATO and ROAM indicators.
The combined research data set is used to critically describe statistical qualities of variables such as ATO, ROAM, MOT-based cost management competencies of company executives, their education and exposure to the executive management teams in their respective organizations. The research data is subsequently subjected to correlation analysis, as foundation for hypothesis testing. Among the relationships described by correlation analysis and warranting further examination with regression analysis, are associations between MOT-based cost management competencies and ATO and between Education and MOT-based cost management competencies. The former association is found to be not significant, having the research hypothesis rejected. A significant association between Education and MOT-based cost management competencies is indeed found. Utilizing regression equations yielded by the analyses, the predictive capacity of regression analysis is used to demonstrate results of interventions in those associations postulated in the research hypotheses.
The study concludes that it achieved a qualified success in its first objective, which was to formulate a MOT-based cost management competency index, and to demonstrate its application as measurement and management tool on executive managers of JSE-listed companies. The study failed in its second objective, which was to demonstrate a significant association between MOT-based cost management competencies and financial performance of sampled companies. Critical perspectives on the data and the associations tested reveal important shortcomings in the research. These perspectives do though create opportunities for refinement of the MOT-based cost management competency index as measurement and management tool, validation of its status, and indeed demonstration of its business value to the MOT and business community in particular. In closure, the study was meant as a contribution to the discourse on a credo for MOT and the MOT body of knowledge, and it subjects itself to critical analysis by the research community so as to establish whether it succeeded in indeed making such a contribution. / Business Management / M.Tech. (Business Administration)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/2235 |
| Date | 11 1900 |
| Creators | Lochner, Frederick Christoffel |
| Contributors | Van Wyk, R.J. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (xii, 73, [8] leaves) |
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