THE DEVELOPMENT OF FINANCIAL ACCOUNTING SYSTEM AND PRICING MODEL OF PROCESSED AGRICULTURAL PRODUCTS BASED ON KHAO PA NA LE IDENTITY, NAKHON SI THAMMARAT PROVINCE

Abstract

This article aims to 1) study the financial and accounting context of producers of processed agricultural products according to the identity of Khao Pa Na Le, Nakhon Si Thammarat Province. 2) study and design product pricing of producers of processed agricultural products and survey willingness to pay. of consumers who produce processed agricultural products according to the identity of Khao Pa Na Le, Nakhon Si Thammarat Province. 3) Develop financial accounting information systems that are appropriate for the context of a community that produces processed agricultural products. The researcher collected data using a survey. group chat and interviews with members of the product group of processed agricultural products producers in the Khao Pa Na Le zone, Nakhon Si Thammarat Province, including 1 president, 5 committee members, and 1 treasurer, selected from 4 zones, 1 product group for each, specifically. Data were analyzed descriptively. The results of the analysis are as follows: 1) Results of the survey of general context data items and information regarding financial accounting. It was found that members of the product group lacked knowledge about accounting. Have handwritten notes to remind you of income and expenses. The group president took notes. 2) The results of the financial health examination of processed agricultural product producers found that all 4 groups set prices using cost as the basis. Consumers have behavior towards processed agricultural products that arises from direct demand and partly from stimulation. 3) The results of a sample study of accounting practices for processed agricultural product producers found that processed agricultural product producers need a simple accounting system, namely 1) a cash income and expenditure journal, 2) a raw material control register, 3) a cost journal. Product production and 4) financial reporting which is appropriate and very satisfying to the group members.