CAPABILITY DEVELOPMENT AND COST MANAGEMENT OF INDIGO PRODUCT: BAN NONG KRONG INDIGO WEAVING GROUP

Abstract

          This research report is designed to study potential development and cost management of indigo fabric products to be used as a guideline to support the promotion of indigo cloth and is information on setting product prices to create an advantage and increase the competitiveness of indigo dyeing fabric production the results of this research will be used to develop the potential and cost management. A purposive sampling which has a total of 50 samples the research is in-depth interviews with indigo dyeing weaving members Ban Nong Krong, Phanna District District Sakon nakonn. Most interviewees have an interest in the accounting system as well as being a recipient of knowledge as well as co-analyzing the accounting system model. An appropriate cost analysis including using participatory observation. Study and research from related documents and research to support educational results.

          The research findings, it was found that Product manufacturers Potential development and cost management Indigo fabric product group Choeng Chum Subdistrict Phannikom Sakon Nakhon Province lack of potential for cost analysis and cost accounting systems Cost classification, documenting for accounting records and financial reports. Which is not conducive to being used in management.

          Therefore, the researcher has studied accounting system to develop financial accounting system for product manufacturers, potential development and cost management of indigo fabric products. Has been applied by collecting information Analyze the accounting system and prepare accounting document forms for the product manufacturers. Has been tested and adjusted to suit the needs of the group and correct the accounting standards. Since the data collection process Data processing Until obtaining an accounting system that is suitable for the product manufacturers Ready to collect the needs of the product manufacturers To further develop the group to have strength and to have continued practice in accounting. In the future for sustainability in the development of the accounting system of the product manufacturers It should be extended by developing the use of the manual accounting system only, it is the development of the operational accounting system to be the accounting by a simple computer program. This will enable the group to analyze costs and apply accounting information more efficiently.