Development of Cost Accounting for Occupations of Organic Agricultural Products in Roi Et

Abstract

This research article aims to study the problems, solutions, and requirements for the development of accounting and to evaluate the application of knowledge in the development of cost accounting for occupations of organic agricultural products in Roi Et province. Subjects of this study were 39 occupational groups and 69 participants who were responsible for accounting of the group. Data were collected using focus group, knowledge training, pre-test and post-test, and practical training for a month. The research instrument was questionnaires. Content analysis method, percentage, mean, standard deviation were used in data analysis. The results of the study revealed that the farmers lacked of accounting knowledge, cost calculation, bookkeeper and no standard accounting system. The needs for development were training in accounting, cost calculation, pricing for sales, investment and bookkeeping for occupational groups. The scores of knowledge and understanding of cost accounting for the occupational group before the overall training was at a low level (average 2.43) and after the overall training was at a high level (average 3.67). After applying knowledge to develop cost accounting for the occupational group, most of them were able to record income, expenses in accounting and calculate occupational costs correctly. The sample group could overall apply knowledge to develop the cost accounting for occupation at a high level (average 4.08).