Approaches to Accounting Management and Organic Farm Business Success in Community Development : A Case Study Rai Sukphoang

Abstract

This research aims to study the preparation of accounts. Technical data of the account used for organic farming. And the factors that affect success. From successful entrepreneurs in the community. A Case Study Rai Sukphoang. In-depth interview semi-structure and grounded theory are practiced as its research method. The research data was complemented by elements of observation and the collection of documents to ensure some element of triangulation. The research shows that this succeeded organic agribusiness farmer has utilized household accounting for his various management. In detail, His accounting information is analyzed using management accounting techniques to revenue management and cost control and leads to continuous positive net cash flow. The first part is the revenue management techniques such as pricing, budgeting, cash flow analysis, return on investment analysis. Another part is the cost control technique, including reducing outside purchasing cost, reducing the borrowing costs, reducing investment costs by network integration, reducing the management area cost to avoid a lack of liquidity. Moreover, this research found that farmer's unique organic accounting lead to market expansion and acknowledges from both government and private sectors.