Accounting System Development through Production Process of Ban Chiang Kruea Pottery Group Mueang District, Sakon Nakhon Province
Article Sidebar
Main Article Content
Abstract
This research aimed to develop an accounting system using Excel for the Ban Chiang Khruea Pottery Group, located in Mueang District, Sakon Nakhon Province. The target group consisted of members of the pottery group. Data collection involved semi-structured interviews and purposive sampling, using a qualitative research approach supported by quantitative data obtained from questionnaires. The data were analyzed using descriptive statistics, including percentage, mean, and standard deviation.
The results of the study found that the development of the accounting system was jointly operated to suit the group to receive documents: 1) receipts, 2) an income-expense cash book, and 3) profit and loss statement. A try out found that most expenses were labor wages,
followed by raw materials, electricity and water bills, but the incomes came from sales
of the products priced between 30 to 150 baht based on the cost of production of the products compared to the similar products available on the market.
Upon an estimation using Excel Program, it was found that satisfaction toward
the development was at a high level which enabled the group to truly understand the operation, the cost and the profit.
Article Details
References
Anurat Phuwankham. (2020). Development of Dan Kwian Clay for Appliance Industry on Dining Table. Research Report, Suranaree University of Technology.
Benjamas Apisitpinyoyo. (2016). Basic Cost Accounting. Bangkok: Se-Education Public Company Limited.
Jintana Janthanon Sakdadet Kulakun and Niramon Nueansittha. (2023). An Analysis of the Cost and the Return of Water Melon Growing of Farmers, A Case Study of Thakon Sub-district, Akaad Amnuay District, Sakon Nakhon Province. Journal of Mangement and Development, Ubon Ratchathani Rajabhat University. 10(1), 37-50.
Office of the Public Sector Development Commission and Thailand Productivity Institute. (2005). Handout for Planning of Knowledge Management. Bangkok: Office of the Public Sector Development Commission and Thailand Productivity Institute.
Phimjai Phromsuwan and Jidapa Maewang. (2020). A Study on Analysis of the Cost and the Returns of Crab Raising in Salt Water and Brackish Water of The Agriculturalists at Village Group 4 Pate Vellage, Wangwon Sub-district, Kantang District, Trang Province. Bachelor of Economic, Faculty of Management, Songkhra Rajabhat University.
Preethanit Prajakjit. (2020). Causative Factors of Accountin Information System Affectingthe Quality of Financial Report of Small and Medium Enterprises in Bangkok. Independent Study. Master’s Degree in Accounting, Faculty of Accounting, Sri Pathum University.
Sitthichai Hathachot, Ketnaphat Sripairot, Orapin Jintasathaporn, & Srinoi Chumkham. Costs and Returns of Nile Tilapia (Oreochromis niloticus) Farming in Sakon Nakhon Province. Kaen Kaset Journal, 48(4), 727–732.
Somnuek Winothai. (2019). Management Potential of Community Enterprise Group, Paktho District, Ratburi Provnce. Kasem Bundit Journal, 20(1), 53-73.
Suphawadee Somsri. (2021). A Study of the State of Accounting Following the Guideline of the Department of Cooperative Auditing, A Case Study of Chan Maphrao Thap Sakae Community Enterprise, Thap Sakae District, Prachuap Kiri Khan Province, Academic Journnal, Northern Bangkok University, 10(2), 1-10.
Thanandon Preedakanyarattana. (2017). Cost Analysis. Rajamangala Lanna Journal, Rajamangala University of Technology Lanna, 5(2), 77–91.
Wijitrat Boonthong. (2016). Appropriate Accounting Systems for the National Village and Urban Community Fund. Rajamangala University of Technology Rattanakosin.
