The Development Guidelines of Community Enterprise Accounting System : a Case Study of Processed Food Products in Nakhon Pathom Province

Abstract

          This research aimed to study 1) the general condition of the Small and Micro Community Enterprise (SMCE), 2) the properties of the accounting the SMCE 3) the operation management of the accounting and financial controls, finance and accounting the SMCE 4) the opinions of the SMCE, governmental agency that promotes knowledge of accounting procedures of the SMCE and 5) the problems related to accounting, finance, and how to develop the SMCE accounting systems. The sample size consisted of the SMCE in food processing group, 40 groups (91 percent). Data were collected by using a questionnaire. The statistics used in data analysis were Frequency, percentage, mean and standard deviation.

          The results showed that 1) the SMCE considered of group of the processing and food products. There were 1-10 members with share equity less than 50,000 baht. They traded all products and raw materials with cash. They managed the accounting manually. 2)  the account recorded simple cash receipt and cash payment. Most of the sample sizes are female, aged above 40 years with accounting experience 1-5 years who had trained to prepare an account. 3) the assessment of the level of implementation of financial accounting and internal controls in accounting and finance of the SMCE found that (1) the accounting management was at mostly level, but incomplete. (2) the finance was at mostly level, but incomplete. (3) the internal control of accounting and finance were rarely used. 4) The government promoted the knowledge to prepare the SMCE is at high level. Moreover. 5) there were the problems about the accounting and financial accounting which found that the SMCE lack of understanding how to do and there was no motivation. However, they suggested the government's support; government funding, to improve the production area and to prepare for the authorization of the Food and Drug Administration (FDA) and so on.