ความต้องการของผู้ประกอบการส่งออกลำไยในเขตภาคเหนือต่อการใช้ข้อมูลทางการบัญชีบริหาร

Abstract

This research aims to study the demand for managerial accounting information of longan exporters in the northern region. The concept of management divided into 4 processes: planning, directing, controlling and making decision and the need of managerial accounting information in each of process was used. For data collection, questionnaires were distributed to 30 northern longan exporters membering of Department of International Trade Promotion, Ministry of Commerce, Thailand, of which 26 responses were returned. Further in-depth interviews were carried out from 7 out of 26 responses for additional information. This study found that the responses had a need for managerial accounting information in all process of management at high level. For each process, entrepreneurs showed the demand for managerial accounting information at the highest level as follows: for planning purpose, entrepreneurs needed to use managerial accounting information to determine expected profit and analyze cost–volume-profit. For directing purpose, entrepreneurs needed to use managerial accounting information to direct the preparation and presentation of accounting information to meet the demand in time. For controlling purpose, entrepreneurs needed to use managerial accounting information to control raw material purchase. For the final part of decision making, entrepreneurs needed to use managerial accounting information to make a short-term decision.