การพัฒนาระบบบัญชีในการบริหารเพื่อเพิ่มศักยภาพในการแข่งขัน ของกลุ่มเย็บผ้าฝ้ายพื้นเมือง บ้านกกไอ ตาบลคาชะอี อาเภอคาชะอี จังหวัดมุกดาหาร

Abstract

    The objectives of this research were: 1) to study the operational characteristic, guidelines for
accounting, and problem states in accounting of the local cotton sewing group, Ban Kok-ai village,
Khamcha-i sub-district, Khamcha-i district, Mukdahan province, and 2) to develop and present an
appropriate accounting system for implementation in management of the local cotton sewing group. The
study is a participatory action research. The instruments used were an interview guide and a questionnaire.
A sample included 15 group members. Statistics used in data analysis were percentage, mean, and
standard deviation.
   The findings were as follows. 1) The operational characteristic was a community enterprise for
earning money for the families. The group had problems in doing accounts. Though the group members
had a one tambon – one product accounting manual of Cooperative Auditing Department, it was not
taken to practice due to its complexity and their burden of manufacturing products to meet the needs of
customers. Thus, there was no bookkeeping according to the manual. There would only be an entry of
revenue – expense, which was not systematically organized. There were no document reference, no proof
of disbursement, and no product quantity control. The obtained information lacked creditability and
could not be processed as required for planning and decision making. 2) The appropriate accounting
system for implementation in management should look like accounting books on a cash basis, which
included all 7 books consisting of books of cash receipts, cash expenses, work in process control, product
control, raw material control, product cost, and revenue and expenses. The level of opinion on the
development of jointly developed accounting system was found that the accounting system was
appropriate as a whole at high level (  = 4.08, S.D. = 0.49). The group members commented that the
developed accounting system was appropriate for them. It truly kept informed of the operating result by
making it possible to know the costs and profits. This would result in increased income for members in
the group