Enhancing the Business Capabilities of Grassroots Entrepreneurs through Accounting Management: A Case Study of the Fermented Fish Community Enterprises in Nakhon Si Thammarat Province
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Abstract
This study aims (1) to enhance the business capabilities of the community enterprises engaged in the production of Pla Sai Ouan (fermented fish) in Nakhon Si Thammarat Province, and (2) to compare the business capabilities of these enterprises before and after participating in the training program developed for this research. A quasi-experimental design was employed, using a one-group pretest-posttest design. The population consisted of Pla Sai Ouan entrepreneurs in Nakhon Si Thammarat registered with the Department of Agricultural Extension’s community enterprise group or the Department of Community Development’s OTOP group. A purposive sampling method was used, and five community enterprise groups were selected as the sample. To develop the business capabilities of the Pla Sai Ouan entrepreneurs, the research team initially assessed their existing capabilities and found that most entrepreneurs lacked skills in recording income and expenditure accounts and other business-related competencies. For the aforementioned reasons, training was provided to entrepreneurs, and a Financial App was introduced to enable more convenient data recording. The results revealed that the trainees were able to analyze their business operations, recognize the importance of accurate bookkeeping, and maintain income and expenditure accounts. Based on the monitoring results, all groups demonstrated improved performance in terms of balance sheet indicators, revenue, and net profit. Statistical analysis indicated that the sample entrepreneurs’ mean revenue after participating in the skills training was significantly higher than the mean revenue before the training (p < 0.05).
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