Accounting Management Innovation on Added Value Creation in Processed Agricultural Products of Community Enterprises, Chiang Rai Province

Abstract

The development and extension of creating new products to meet the uniqueness of community products that can respond to consumer needs and generate income in a sustainable community economy. This research aimed to develop accounting management innovation for added value creation in processed agricultural products of community enterprises in Chiang Rai Province. Mixed-methods research included qualitative and quantitative. The collections came from a documentary study, participatory rural appraisal for learning and development, an interview questionnaire with key informants, such as the community enterprise chairman, community enterprise members, and community product groups of 30 people, and a survey by questionnaire with a sample of 400 people. Data analysis on qualitative data using content analysis and quantitative data was analyzed by descriptive statistical analysis, including mean, standard deviation, and correlation coefficient. The study revealed that accounting management innovation focused on added value creation, including revenue and cost tracking, financial strategic adjustment, business process review, and improvement, learning skills and development, risk management, and value-added planning. The correlation factors had a positive relationship. However, the study is useful for developing new products to increase competitiveness and marketing.