การเสริมสร้างศักยภาพของผู้ประกอบการ SMEs ด้านการเงินและบัญชี                                    เพื่อความยั่งยืนของธุรกิจ : กรณีศึกษาห้างหุ้นส่วนจำกัด ประกอบกิจการขายปุ๋ยและเคมีภัณฑ์ทางการเกษตรแห่งหนึ่งในจังหวัดกาฬสินธุ์

Wanjanya  Wirakul

Authors

Wanjanya Wirakul Master of Accountancy Program, Faculty of Business Administration, Northeastern University

Keywords:

Finance and Accounting, Business Sustainability, SME Entrepreneurs

Abstract

This qualitative research aims to 1) examine the financial and accounting potential of small and medium-sized enterprises (SMEs) and 2) analyze appropriate financial and accounting systems for fertilizer and agricultural chemical businesses to enhance competitiveness and access to funding. The case study focuses on a limited partnership that sells fertilizer and agricultural chemicals in Kalasin Province. Data was collected through in-depth interviews with business owners combined with document analysis. Data was analyzed using content analysis, thematic analysis and SWOT analysis. The results show that, in terms of business potential, the knowledge transfer process through action learning using real business data helped change business attitudes, raised awareness of the importance of a single accounting system and improved understanding of cost management and tax planning. Regarding appropriate financial and accounting systems, the implementation of the FIFO (First-In, First-Out) inventory management system helped reflect the true cost of goods sold. Furthermore, the use of financial statement analysis models enabled business owners to interpret financial ratios and analyze trends for effective operational planning. Thereby, increasing the chances of being approved for a loan by financial institutions leads to the long-term sustainability of the business.

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