ความต้องการของผู้ประกอบการค้าชายแดนจังหวัดเชียงรายต่อการใช้สารสนเทศทางการบัญชี

Abstract

This independent study The objective is to know the demand of border trade entrepreneurs in Chiang Rai province towards using accounting information. The study used a questionnaire as a tool to collect information from the business entity border trade Mae Sai district, Chiang Saen And Chiang Khong Registered with Chiang Rai center for border trade Commercial Office. Number 65 The data were analyzed by using frequency percentage, average and presents the information in a manner descriptive data.

The study found that border trader Chiang Rai is the most type of Partnership Firms operation of wholesale consumer goods customs clearance by themselves. And send the cargo by land and water. Nowadays, with the use of accounting information in planning the most. The most important item 3 listed first, followed by the cost of sales, selling and administrative expenses And revenue from the sale of goods. And that is less important Gain ( loss) on foreign exchange rates and VAT.

Demand for accounting information included in the extent. The common features of accounting information is needed first 3 can be checked for accuracy and completeness. And the results of accounting information to third parties unknown to the first order is to show real profits. Help to improve and develop the business to grow further. And display an entity’s financial position of the Company.

Accounting information is the information needed to make the sale possible Followed by the purchase, human Resource Management and financing respectively to the sale of information about accounting, invoicing and billing possible. Purchase accounting requirements, information on the number and value of existing products and the most sales. Human resources management to accounting information on recruitment. Employees who are eligible Information for the selection process The interviews and the employee. And financing information requirements in accounting for the acquisition and to repay the funds.

The information provided must be of accounting information prepared in accordance with the requirements of border trade. Considering the age Duration of operation The type and nature of the operation. Basic needs And demand, etc. The more information provided, regardless of accuracy. And can be checked first. The preparation of financial statements, financial reports such as income statements, statements of changes in shareholders, it should increase the administrative report. Whether the budget. Cost accounting reports and Analysis In addition, preparation of the schedule, such as daily reports. Monthly Report And annual report must be prepared in accordance with the requirements of the report prepared upon request. And the special case the activities that need to handle special cases.