Potential Development of Farmers in Pak Phanang River Basin Province by Using Management Accounting Techniques to Increase Income and Reduce Costs

Abstract

     “Potential Development of Farmers in Pak Panang River Basin, Hua Sai District, Nakhon Si Thammarat Province by Using Management Accounting Technique to Increase Income and Reduce Costs” aims to analyze current situation,agricultural potential, and develop guidelines to increase farmers' potential. There are four research processes: 1) Analyze the current situation on the problem of revenue and cost structure with in-depth interviews for data collection. 2) Analyze the potential in agricultural management by interview method.  3) Development of approaches to increase the potential of farmers with the method of focus group discussions in brainstorming. 4) Assessment of income increase and farmer satisfaction with a questionnaire. The results of the objective research found that 1) the current situation includes seeds, fertilizers, herbicides, labor, equipment costs, housing costs were higher, 2) analysis of the break-even point found that palm 5,407 kg. 27,035 baht. When rice is used to produce surplus profit as follows: Jasmine rice 2,000 kg. 20,000 baht add 1,485 baht, Thai Hom Pathum rice 2,445 kg. 22,005 baht, Chiang rice (IR) 4,075 kg. 29,340 baht, Riceberry rice 274 kg. 13,700 baht, Sangyod rice 364 kg. 14,560 baht, Green Salad Lettuce 69 kg. 6,900 baht add 2,955 baht, 3) guideline to increase cost reduction potential by composting, seeds, solar cells, grouping, owning land, consuming products, increasing profits from product development, product processing, loyalty to customers, market access and grouping customers. The evaluation results of the use of management accounting techniques were satisfied with increasing income and reducing expenses with an average of 4.42 and a standard deviation of 0.536. They were very satisfied. Satisfaction with the use of management accounting techniques with an average of 4.54 and a standard deviation of 0.568 were the most satisfied.