ความต้องการของผู้ประกอบการโรงสีข้าวในเขตภาคเหนือต่อการใช้ข้อมูลทางการบัญชีบริหาร

Abstract

This research aims to study the demand of rice the mill operators in Northern region on using managerial accounting information. The study conducted is based on the concept of the executive’s task and requirement of managerial accounting information, which are applied from the conceptual and theory in managerial accounting. In this study, the management process of managerial accounting consists of planning, directing, control, and decision. The data, whereas, was collected from the questionnaires responded from 156 of 202 rice mill entrepreneurs in north region. And then, data was analyzed in term of frequency, percentage, and mean. The result revealed that the rice mill entrepreneurs in the North region are highly in need of managerial accounting information in both whole and single dimension. The required managerial accounting information is as following; planning indicates that the need in estimated information for selling forecast. Second, the direction showing the need of cost information for accounting information reporting to the management respond and the information of production for direction on the product line in real time Additionally, the controlling needs information for production quality control and checking quality before sending to customer. And the last dimension, the decision needs break-even point information for decision productivity. In addition, the required managerial accounting information analyzed by gender, age, education level, size of rice mill, type of registered ,operational years, operation capital, accounting record of rice mill reveal that are highly in need of managerial accounting information.