Guidelines for Solving Accounting Problems of Small and Medium-Sized Private Enterprise in KHON KAEN Provinces

Abstract

The objectives of the research were to 1) study the general condition of SMEs. 2) study accounting problems of SMEs. 3) survey and analyze the exploratory elements of accounting of SMEs; and 4) find solutions to problems related to accounting for SMEs. The data used for the study were obtained from quality questionnaires and in-depth interviews from the sample group who were 382 accountants and bookkeepers of SMEs by selecting a specific sample group. Statistics are used to analyze data; Namely, Frequency, Percentage, Mean, Standard Deviation and Exploratory Component Analysis by means of extraction of unimportant elements and rotate the component axis perpendicularly by Varimax Orthogonal Rotation Method.

          The results of the research found that: 1) In general Conditions, it was found that most of the respondents were female, aged in the range of 20-30 years, bachelor's degree, position Accounting Manager/Head of Accounting Department (Accountant) 1 year experience in accounting Nature of service business. The size of the enterprise employs no more than 15 people, the value of fixed assets does not exceed 30 million baht. Investments in small juristic persons (with investments ranging from 100,000-300,000 baht), operating period 1-3 years, and the company's bookkeeper is the company's accountant. 2) Accounting problems of SMEs found that the overview of bookkeepers and those responsible for accounting problems of SMEs were at a moderate level, not in accordance with the assumptions set, but the overview of accounting according to accounting standards, the level of standardized accounting preparation is at a high level. It is in accordance with the hypothesis of the research has been set. 3) The survey component analysis for the development of accounting solutions for SMEs found that the study variables were able to analyze 3 main components, which had 33 indicators that were related and affecting the accounting of SMEs as follows: 1) Accounting according to accounting standards  2) The person responsible for accounting 3) Accountant. The standard component scores were between 0.557–0.873, which could explain the variance of 65.997% with significance at the 0.05 level, and 4) The solution to the problem is that accounting must be in accordance with accounting standards to help businesses grow. Accounting process must be controlled according to the accounting system.