The Development of Wisdom on Accounting for Career Cost Accounting of the People in Selaphum District Roi Et

Abstract

    The objectives of this research are to study the wisdom of bookkeeping, knowledge development, evaluation of achievement and to propose guidelines for the development of wisdom in bookkeeping, career costs of the community. The instruments for collecting in this research were observation, interviews, and questionnaires. The sample group consisted of voluntary representatives from people, occupation groups and community enterprises, divided into 2 groups. The samples were to study the knowledge  of bookkeeping and to participate in training, totaling 90 people and a sample of 60 people in the account recording trial. Data were analyzed by content analysis and using software packages to analyze the frequency, percentage, mean and standard deviation. The results showed that the sample group used simple accounting methods. There is a need for government agencies to provide training on accounting knowledge 56.00 percent from the training can bring knowledge to practice practically at a moderate level average to 3.22 when checking the accuracy of accounting, can calculate the profit - loss from the occupation as accurately as possible 68.33 percent. The result of the development of wisdom for career cost accounting the researcher has compiled career cost data and created a guide to the cost accounting. Simple version of public learning for use as a guideline to develop wisdom in bookkeeping career costs that are appropriate according to the characteristics of the occupations of people in the community.