USE OF ACCOUNTING INFORMATION FOR ADMINISTRATION OF COMMUNITY PRODUCT MANUFACTURERS: CASE STUDY OF WATER HYACINTH WEAVE GROUP AT BAN KUB SUB-DISTRICT, HAN SANG SUB-DISTRICT, BANG PAHAN DISTRICT, PHRA NAKHON SI AYUTTHAYA PROVINCE

Abstract

          Objectiveness 0f this research article were: 1. To study the general condition of accounting information in the management of community product manufacturers at present. 2. To study the break-even point of community products. and 3. To study the product capital cost for determining the appropriate selling price. Methodology was the qualitative research, data were collected from key informants, purposefully selected   from Ban Kub water hyacinth products Subdistrict, Han Sang Subdistrict, Bang Pahan District, Phra Nakhon Si Ayutthaya Province by in-depth-interviewing.

          Findings were as follows:  1.  General condition of the group in the use of accounting information, current product cost analysis used the approximate method no-break-even analysis The sales price was determined using estimation with little accounting skill, 2. Calculating the break-even point of the product, and 3. Analyzing the product cost. and setting reasonable selling prices. There were 5 popular types of water hyacinth products. Including 1) A shoulder bag (small) cost per unit 80 baht, selling price 150-baht, break-even point 50 pieces. 2) A bag in the shape of a betel nut. cost per unit was 180 baht, selling price was 300 baht, break-even point 30 pieces. 3) Carrying bag for documents, handbag cost per unit was 170 baht, selling price was 290 baht, break-even point was 45 pieces. 4) Round basket size 8 X 12 inches, cost per unit was 100 baht, selling price was 180 baht, break-even point was 45 pieces. and 5) Round basket size 15 X 20 inches. Cost per unit was 120 baht, selling price was 200 baht, break-even point was 45 pieces.