ACCOUNTING DATA USAGE FOR BUSINESS MANAGEMENT IN TOURISM INDUSTRY IN TRANG PROVINCE

Abstract

The objectives of this research article are 1) to study the use of accounting data for management of tourism businesses in Trang Province and 2) to compare the use of accounting data for management classified with general information about tourism businesses in Trang Province. There were 384 tourism businesses in Trang Province as the sample group in the study and questionnaires were used to collect data. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. and inferential statistics to analyze means comparisons by t-test. and one-way analysis of variance and test the pairwise averages Statistical significance was set at the 0.05 level. This research is quantitative research. The research results found that Most businesses have their establishments located in Kantang District. Sole owner business model It is a food and beverage business. Most of their operations are less than 5 years, with most employees less than 10 people, and revenue not exceeding 1 million baht per year. When analyzing the use of accounting information, it is found that the use of accounting information in planning has the highest average, followed by control Command side and decision making, respectively, in which all 4 areas had the highest average levels. When analyzing and comparing the use of accounting data for management of businesses in the tourism industry. Classified according to general information of the establishment, it was found that the business model and type of business There are different average values ​​of the use of accounting information. Statistically significant at the 0.05 level. General information about the location of the establishment The operating period, number of employees, and income size of the establishments had no different average values ​​of accounting data usage.