THE KNOWLEDGE AND UNDERSTANDING OF ACCOUNTING OF TRADITIONAL RETAIL SHOPS A CASE STUDY OF AMPHUR MAEUNG, PHITSANULOK PROVINCE

Abstract

The objectives of this study were as follows (1) To study the condition in cost accounting of the swineherds. (2) To study the problems and obstacles in cost accounting of the swineherds. (3) To propose guidelines for encouraging in cost accounting of the swineherds. The example swineherds were selected from Wang Thong District, Phitsanulok were included 53 households by using a specific sampling method, not exceeding 40 pigs. The research instrument was a questionnaire. The statistics used in the data analysis were frequent, percentage, mean, standard deviation and test statistics (t–test, f–test).

            The results of this study were as follows 1) most farmers lacked knowledge of income-expenses record and most farmers had low income when accounting for the cost of animal husbandry. and did not see that there was an increase in income each month Therefore, he did not see the benefits and importance of the cost accounting for occupational husbandry. 2) Problems and obstacles in the accounting process were that farmers were very responsible, resulting in being unable to record occupational cost accounting. and thought that accounting for the cost of raising pigs was difficult and time consuming. (3) The propose guidelines for encouraging in cost accounting should support, encourage, develop knowledge and give more importance to swineherds as a guideline for the preparation of cost accounting.