การใช้ข้อมูลบัญชีเพื่อการบริหารของอุตสาหกรรมสิ่งทอและเครื่องนุ่งห่มในอำเภอแม่สอดจังหวัดตาก

Abstract

This independent study was aimed to study the use of accounting information for management of textile and garment industry in Mae Sot District of Tak Province. Data collection was done through the questionnaires from 97 out of 128 entrepreneurs of the textile and garment industry, accounting for 75.78 percent. The obtained data were analyzed by descriptive statistics such as frequency, percentage, and mean. Most of the businesses of the textile and garment industry in Mae Sot District of Tak Province processed the accounting and financial report by the accounting software while hiring full-time accountants and seeking the accounting services from the accounting firm. The aim of accounting process was to acknowledge its performance. Most of the businesses processed the cost information through the system of job ordering costs based on the actual cost and single rate for factory expenses in accordance with direct labor base. The cost management information was mainly conducted to comply with the working system specified by the businesses. Most users of such information were knowledgeable and able to apply the information for management at a moderate level. Besides, most businesses with the accounting process used the budget for planning. Information used most in the first three ranks included production budgeting and profit and loss budgeting, factory overhead budgeting, and direct labor budgeting, respectively. Information for control and command used most in the first three ranks included a number of goods produced daily report, cash in and out daily report, and separate production line report. Information for making a decision used most in the first three ranks included profit and loss report, balance sheet, and cost of goods manufactured statement. The study results of managerial accounting information for businesses processing the accounting, with a high level of benefits, classified by administrative functions consisted of 1) information for planning e.g. profit and loss budgeting, direct labor budgeting, and factory overhead budgeting; 2) information for control and command e.g. separate production line report, department operating report, and number of goods produced daily report, and cash in and out daily report; 3) information for decision making e.g. profit and loss report, balance sheet, and cost of goods manufactured statement. The accounting problems were caused by a lack of accountants in charge of the particular managerial accounting in the company, accountants with insufficient capacity, and incomplete managerial accounting for the executives.