The Utilization of Managerial Accounting on Management of Small and Medium Enterprises in Phitsanulok

Abstract

The objectives of this research are to study the utilization of managerial accounting influencing management of small and medium enterprises in Phitsanulok and to compare the utilization of managerial accounting in planning, directing, controlling, and decision making classified by business types, fix assets value, number of employees, and operation duration. Questionnaires were applied to collect data of 395 samples determined by Taro Yamane formula. Descriptive statistics, such as frequency, percentage, mean, standard deviation; and inferential statistic, F-test, were applied to analyze the data. The research results showed that, in overall, small and medium enterprises utilized managerial accounting at the high level. Moreover, the results revealed that small and medium enterprises with different characteristics in terms of business types, fix assets value, and operation duration applied managerial accounting in planning, controlling, and decision making differently. Also, small and medium enterprises with different number of employees utilized managerial accounting in directing and controlling differently.