ความต้องการของผู้ประกอบการธุรกิจขนส่งสินค้าทางถนนในภาคเหนือตอนบนต่อการใช้สารสนเทศทางบัญชี

Abstract

The purpose of this study was to study the demand of road transportation carriers in upper northern Thailand towards using accounting information. The data were collected by using 66 questionnaires given to road transportation carriers in three provinces located in upper northern regions such as Chiang Mai, Chiang Rai, and Lampang. Descriptive statistical data analysis was conducted by determination of frequency, percentage, and mean. The results indicated that most of the upper northern Thailand road transportation carriers were administrators, not the proprietors, graduated with bachelor’s degrees, operated businesses in the type of limited companies and operated transportation of agricultural yields by themselves. Preparation of transportation business accounting was done by hiring employees and accounting offices for the objective of corporate income tax submission to the Revenue Department. For the demand for using financial accounting information, it was found that the carriers had demand in their monthly income/expense summary reports and income statements at the highest level. Meanwhile, in managerial accounting, the carriers had demand in the reports of monthly compensation for drivers and transportation staff and the reports of gasoline expenses for strategic management at a high level. In addition, the carriers had demand in employing income statements for planning and decision-making at a high level and also had demand in employing the reports of gasoline amounts and prices which were used in each time for management at a high level. Additionally, there was demand in using the reports of gasoline for transportation administration at the highest level. For the problem of using accounting information of the carriers, it was found that collective problems were at a moderate level. When the accounting information problems were ranked by means, it was found that the first was the problems of presented information accuracy at a moderate level. The next was difficulty in data forecasting and a lack of a program that supports rapid report preparation. These types kind of problems were also at a moderate level.