The Development of Accounting Management for Ban Tha Di Mi Participatory Community Enterprise, Pak Tom Subdistrict, Chiang Khan District, Loei Province

Abstract

         The objectives of this research article were: 1) to study the characteristics of accounting management, operational characteristics, and problem states of Ban Tha Di Mi community enterprise, Pak Tom Subdistrict, Chiang Khan District, Loei Province; and 2) to develop and propose the model of appropriate accounting management guidelines appropriate for the management of Ban Tha Di Mi community enterprise group in Pak Tom Subdistrict, Chiang Khan District, Loei Province.  For this research, the researcher collected the data by an interview and a questionnaire to inquire the opinions of the presidents of the group or the staff who were responsible for accounting and finance, totaling 30 samples. The obtained data were analyzed qualitatively, and the results were then reported. The statistics for analyzing the data were descriptive statistics including percentage, mean, and standard deviation.  

         The results of the research were as follows. 1) To manage the accounting of Ban Tha Di Mi community enterprise group in Pak Tom Subdistrict, Chiang Khan District, Loei Province, there was only an entry of revenue-expense for recording trading lists without financial report, and the president of the group was solely responsible for all duties in the group. Moreover, it was also found that the members of the group lacked knowledge in accounting management that caused problems due to unsystematic working. 2) For the development of accounting management for Ban Tha Di Mi community enterprise group, Pak Tom Subdistrict, Chiang Khan District, Loei Province, the group used the developed model of accounting management of which the members of Tha Di Mi community enterprise group participated in the creation process in order to increase competitive competency. This model can be authentically used continuously. According to the reports of the manufacturing cost statement and revenue and expense cost statement, these revealed the cost and managing results which were able to be used for management planning. This will lead to competitive advantages in the future. 3) For the opinions on the development of accounting management model to increase the potential of Tha Di Mi community enterprise group, Pak Tom Subdistrict, Chiang Khan District, Loei Province, the respondents to the questionnaires showed that the levels of their opinions on the accounting management situation of the group, as a whole, were at the high level ( = 3.73, S.D. = 0.512), and the level of opinions on the development of the overall financial management model for the group was at the high level ( = 4.12, S.D. = 0.251).