The Development of the Bookkeeping and Product and Service Costing Systems for Sangyod Rice Community Enterprise: A Case Study of Baan Khao Klang, Khuan Khanun District, Pattalung Province

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Sirada Nuanpradit


          This research aims to design and develop the bookkeeping and product and service costing systems for Sangyod rice community enterprise of Baan Khao Klang. Participatory action research was employed in the study. The research method relied on engaging stakeholders-including researcher, community leader, members, and financial documents- for data collection. Results leaded to design and development of six accounting book forms for local rice mills, the models for calculating and allocating the product and service costs, and the model for the multi-step income statements. The results of the system development provided the group with the following knowledge and guidance: (1) unit costing for rice flour, germ, milling, and packing which these products and services lacked of the costing systems, and more accurate unit costing for rice and (2) bookkeeping and preparation of the accurate income statements.


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