การพัฒนาระบบการจัดทำบัญชีและการคำนวณต้นทุนผลิตภัณฑ์และบริการของวิสาหกิจชุมชนข้าวสังข์หยด: กรณีศึกษาบ้านเขากลาง อำเภอควนขนุน จังหวัดพัทลุง
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เผยแพร่แล้ว:
ธ.ค. 18, 2018
คำสำคัญ:
การทำบัญชี ต้นทุนผลิตภัณฑ์ ข้าวสังข์หยด
Main Article Content
บทคัดย่อ
งานวิจัยนี้มีวัตถุประสงค์เพื่อออกแบบและพัฒนาระบบการจัดทำบัญชีและการคำนวณต้นทุนผลิตภัณฑ์และบริการของกลุ่มวิสาหกิจชุมชนข้าวสังข์หยดบ้านเขากลาง การวิจัยเชิงปฏิบัติการแบบมีส่วนร่วมถูกนำมาใช้ในการศึกษา วิธีการวิจัยอาศัยการมีส่วนร่วมของผู้มีส่วนได้เสียรวมถึงนักวิจัย ผู้นำกลุ่ม สมาชิกกลุ่ม และเอกสารทางการเงินในการเก็บข้อมูล ผลการวิจัยนำไปสู่การออกแบบและพัฒนาตัวแบบสมุดบัญชีสำหรับโรงสีข้าวชุมชนจำนวน 6 เล่ม ตัวแบบสำหรับการคำนวณและจัดสรรต้นทุนผลิตภัณฑ์และบริการ และตัวแบบสำหรับงบกำไรขาดทุนแบบหลายขั้น ผลการพัฒนาระบบทำให้กลุ่มได้รับความรู้และแนวทาง: (1) การคำนวณต้นทุนต่อหน่วยสำหรับแป้งข้าว จมูกข้าว การรับจ้างสีข้าว และการรับจ้างบรรจุข้าว ซึ่งสินค้าและบริการเหล่านี้ยังขาดระบบการคิดต้นทุน และการคำนวณต้นทุนต่อหน่วยที่ถูกต้องมากขึ้นสำหรับข้าวสาร และ (2) การจัดทำบัญชีและการออกงบกำไรขาดทุนที่ถูกต้อง
Article Details
ประเภทบทความ
บทความวิจัย (Research Article)
อนุญาตภายใต้เงื่อนไข Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
บทความที่ตีพิมพ์ถือเป็นลิขสิทธิ์ของวารสารวิทยาการจัดการ มหาวิทยาลัยสงขลานครินทร์ อย่างไรก็ตาม กองบรรณาธิการไม่สงวนลิขสิทธิ์ในการทำซ้ำ คัดลอก หรือเผยแพร่ แต่จะต้องอ้างอิงให้ถูกต้องตามหลักวิชาการ
เอกสารอ้างอิง
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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.
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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.
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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.
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.
