การจัดการความรู้ด้านการบัญชีและการเงินโดยการประยุกต์ใช้แนวคิดเศรษฐกิจพอเพียงของกลุ่มจัดการขยะ ตำบลริมเหนือ อำเภอแม่ริม จังหวัดเชียงใหม่

บทคัดย่อ

This research paper aims at managing the knowledge in accounting and finance by applying the sufficiency economy philosophy to the waste management group at Tambon Rimnuar, Mae-Rim, Chiang-Mai province (120 peoples). This is a participatory action research using in-depth interview to study and analyze the context of a group. In addition, there is a training in accounting system. The assessment is done by using the questionnaire before and after the training. And a workshop of recording and financial statement for accountancy of the waste management group . The second evaluation of recording and financial statement also completed in order to improve the group’s accounting and financial performance.

            It is found that after 6 months training, the group better knew how to record income and conclude financial statement at 71%. When the group saw the clearer effective performance, they were aware of the data as to categorize and prioritize the importance of incomes and expenses following the sufficiency economy philosophy. Moreover, they knew how to reduce an unnecessary costs at 24.16% and generate income up to 30.76%