Increasing the Accounting Capacity of People in the Community to Upgrade Them to Become Community Entrepreneurs through the Process of Career Promotion To Reduce the Cost of Accounting in Occupation

Abstract

        This research aimed to investigate the problems and needs of individuals in the community related to  accounting and career development. The objective was to enhance community business management and improve accounting capabilities, ultimately fostering community entrepreneurship. The research played a crucial role in assisting occupational groups in understanding community business management and accounting, paving the way for them to become successful community entrepreneurs. The research employed both qualitative and quantitative research methods. The sample group consisted of individuals from Mushroom Cultivation Cluster 3 and Cluster 4, totaling 30 persons. Various research instruments such as focus groups, in-depth interviews, questionnaires, experiments, and knowledge transfer during a 6-month trial period were used. Statistical analysis involved percentages, averages, and standard deviations. The results revealed that the community faced challenges such as similar occupations, lacking effective management, low participation, and insufficient skills and expertise. Additionally, there was an issue with the accuracy of the accounting knowledge system. As a solution, participants expressed the need for a model career support system, focusing on fairy mushroom cultivation and promoting knowledge in accounting and community business management. After the experimental training, the overall knowledge and understanding of community business management among group members increased by 19.22 percent. Participants gained new insights into recording income-expense accounts, cost classification, and profit-loss calculation. Notably, they were able to reduce the production cost of packed oyster mushroom spawn by 8.25 baht per unit and optimize sawdust orders, resulting in a reduction of 1,500 baht per round for ordering 3,000 kilograms.