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The objective of this research is to develop the accounting system and accounting information system of Phipun District, Nakhon Sri Thammarat Province The interviews were used to find accounting data in the old systems used by the various groups. The evaluation form was used to evaluate the training, the use of the accounting system and the use of the accounting information system. The data were analyzed by means of standard deviation. And the content analysis of the interview. The study indicated that All samples combine to form a product group for additional income. Most of the rubber plantations, fruit orchard members will spend time to help in the group. The sample group focused on the accounting of the group with the highest average level, ie, the recording in the cost logs was 4.22 and the recording in the cash register. The mean score was 4.10, which was lower than the other items in the accounting book. The majority of the samples did not attend the meeting. Because of the mission of the main occupation. Therefore, the understanding of the accounting system is not enough. It can be saved in the accounting system. The average of all four is 4.16.
The results of the satisfaction of the sample using the accounting system of the eight sample groups had the average satisfaction of 4.50 and the results of the evaluation using the accounting information system for the manufacturers. And distribution of Phipun District, Nakhon Si Thammarat. There were 4.28 samples at the highest level. There were some difficulties in terms of looking. Reading letters and numbers in the system is not as good as it should be.
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