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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Published:
Dec 18, 2018
Keywords:
Bookkeeping Product Cost Sangyod Rice
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Abstract
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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บทความวิจัย (Research Article)
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References
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Thongglin, D. (2015). Knowledge management for effective accounting system of Bangkhen city funds, Bangkhen, Bangkok. Area Based Development Research Journal, 7(3), 54-75.
Argiles, J., & Slof, J. (2003). The use of financial accounting information and firm performance: an empirical quantification for farms. Accounting and Business Research, 33(4), 251-273.
Athanasios, V., Stergios, A., & Laskaridou, E. (2010). The importance of information through accounting practice in agricultural sector-European data network. Journal of Social Sciences, 6(2), 221-228.
Aujirapongpan, S. (2014). Cost Accounting. Bangkok: Mcgraw Hill.
Brierley, J. (2011). A comparison of the product costing practices of large and small- to medium-sized enterprises: British manufacturing firms. International Journal of Management, 28(4), 184-195.
Busaranon, W. (2011). Performance Report of Baan Khao Klang Enterprise, Pantae, Khuan Khanun, Pattalung (Research report). Pattalung: Khuan Khanun Agricultural District Office.
Cuzdriorean, D. (2017). The use of management accounting practices by Romanian small and medium-sized enterprises: a field study. Accounting and Management Information Systems,16(2), 291-312.
Fatah, A. M., & Mat-Zin, R. (2013). Understanding the current practices of cost accounting systems in the Libyan agricultural firm: evidence from six Libyan agricultural firms. International Journal of Scientific and Research Publications, 3(8), 1-6.
Gerdin, J. (2005). Management accounting system design in manufacturing departments. Accounting, Organizations and Society, 30(2), 99-126.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Hoque, Z. (2003). Strategic management accounting. USA: Sapiro Press.
Jack, L., & Jones, J. (2007). Facing up to new realities: the case for using relevant cost and target cost approaches in agriculture. The Journal of Applied Accounting Research, 8(3), 116-145.
Jensirisak, S., Kunthongjun, S., Sopapon, S., & Ngewvijit, S. (2013). Community context study of production cost calculation for organic rice in Ubon Ratchathani. Journal of Humanities and Social Sciences, 4(1), 106-124.
Jokkaew, J. (2016). Cognitive management of accounting and financial management for Bangbua contractor business, Bang Khen, Bangkok. Area Based Development Research Journal, 8(1), 22-41.
Komaratat, D. (2016). Cost accounting. (15th ed.). Bangkok: Chulalongkorn University Press.
Morgan, G. (1997). Images of organization (2nd ed.). California: Sage Inc.
Nhunpakdee, W., & Photichai, A. (2016). Analysis of success factors of knowledge management system: a social enterprise case study. Suan Dusit Graduate School Academic Journal, 12(2), 185-199.
Nonthaleerak, P., Kidprach, O., & Rouyruen, N. (2011). Case Study on Implementing Job-Order Costing System for Printing unit of Dhurakij Pundit University (Research report). Bangkok: Dhurakij Pundit University.
Pattalung Provincial Statistical Office. (2016). Situation Analysis in Phatthalung Province. Retrieved December 25, 2016 from https://osthailand.nic.go.th/masterplan_area
Pavlatos, O., & Kostakis, H. (2015). Management accounting practices before and during economic crisis: evidence from Greece. Advances in Accounting, incorporating Advances in International Accounting, 31, 150-164.
Peters, M., & Robinson, V. (1984). The origins and status of action research. Journal of Applied Behavioral Science, 20(2), 113-124.
Pongklang, P. (2017). Knowledge and understanding on structural of rice production cost of Ontai, Sankamphaeng, Chiang Mai. Journal of Community Development and Quality, 5(2), 43-52.
Promsaka Na Sakolnakorn, T., & Sungkharat, U. (2013). Development guidelines for community enterprises in Songkhla lake basin (Research report). Songkhla: Prince of Songkla University.
Rodwanna, P. (2016). Cost accounting: concept and process. (2nd ed.). Bangkok: Chulalongkorn University Press.
Songsrirote, N. (2017). Causal relationship model between knowledge management, sufficient economic, household accounting, organic rice farm management and success, and life security of farmers in Yasothon. NIDA Development Journal, 57(1), 109-125.
Suwanna-art, P. (2013). Potential development of financial accounting of Dokdang sewing community enterprise, Doi saket, Chiangmai. Journal of Community Development and Quality, 1(1), 43-52.
Thanonkaew, A. (2016). Development of Sangyod rice mill towards Good Manufacturing Practices for rice mill (GMP): A case study of Ban-Khao-Klang community enterprise. Area Based Development Research Journal, 8(1), 78-99.
Thongglin, D. (2015). Knowledge management for effective accounting system of Bangkhen city funds, Bangkhen, Bangkok. Area Based Development Research Journal, 7(3), 54-75.