การพัฒนาระบบบัญชีให้กับกลุ่มวิสาหกิจชุมชนสมุนไพรอินทรีย์ ตำบลสันมหาพน อำเภอแม่แตง จังหวัดเชียงใหม่

Abstract

The purposes of this independent study were to develop an accounting system for an organic herbal community enterprise in Tambon San Maha Phon, Amphoe Mae Taeng, Chiang Mai province. As a result, they will be able to develop the system by themselves, and the system can serve as guidelines for other community enterprises in order to develop their own accounting system. Data collection included the use of interview and observation of accounting related work, as well as a cognitive test for those responsible for developing accounts. The results were used to design an accounting system and record documents for community enterprise. The design was aimed to involve accounting development with personnel responsible for developing accounts. This process started with training and accounting practice. After that, the trainees were followed up, closely given instructions on accounting development for 6 months, and evaluated by collecting accounting development data. Finally, they were also interviewed for their attitudes toward accounting system development. The study found that the organic herbal community enterprise processed and marketed their products, Chiang Da leaves, and their major products were Chiang Da drink, Chiang Da capsules, and Chiang Da pillows. In the past, the enterprise did not record the income and expenses every day, and did not record them constantly. The enterprise did not have a form used for recording the transactions, and those responsible for developing the accounts lacked basic knowledge of accounting because they just started this job. There was a need to develop the accounts in order to know actual income and expenses. The staff also viewed accounting as a difficult and complex task. Therefore, the researcher has developed an accounting system by designing six accounts based on cash criteria: cash receipts, cash expenses, work in process control, product control, production cost and revenue and expenses. When finishing the training session, it was found that the responsible personnel could develop the accounts. In addition, related committee also cooperated in developing accounting record documents well. Such accounting system development benefited the community enterprise; the enterprise could recognize actual income and expenses of the community, change spending habits of the community, use the system as guidelines to cut down unnecessary expenses, and in planning future operations. The findings from this study revealed that in developing a system to meet the needs of the community, the operation of the community and the opinions of those responsible for developing accounts for the community should be considered. Adding symbols, images, arrows, calculating methods in the financial statements or accounting books was important because the personnel without a background in accounting could link the items in order to develop financial statements more easily. It is suggested that in order to promote cooperation in training or practice in the accounting development of community enterprise, it should start by making co-operational or responsible personnel of the community enterprise recognize the benefits of the accounting development. This will result in a positive attitude towards the accounting development causing cooperation in many areas both cooperation in developing of accounting record documents and collaboration in the recording continuously. Supporting agencies or those who want to develop an accounting system for the community enterprise should listen to the opinions of the personnel responsible for developing accounts for of the community enterprise in order to improve the accounting system to meet the needs of the community as much as possible. The accounting development of the community enterprise is likely to have a problem in having no time to develop the accounts. The clear separation of duties among cooperative members or the committee to be responsible for different parts of the accounting system will help reduce this problem.