Accounting System Development and Production Cost Management to Enhance Community Products of Occupation Promotion Community Enterprise Group at Ban Nikhom, Muang District, Surat Thani Province

Abstract

The objectives of this research article were 1) to study the accounting model of Ban Nikhom Community Enterprise Group, Muang District, Surat Thani Province; 2) to develop guidelines for cost management of community products of occupation promotion community enterprise group at Ban Nikhom, Muang District, Surat Thani Province. It was a participatory action research. The research tools were semi-structured in-depth interviews, non-participatory observation. The sample group in this study consisted of 17 people. Data were analyzed by content analysis. The results of the research were as follows: 1) the accounting record form of occupation promotion community enterprise group at Ban Nikhom used a manual recording system by recognizing only cash items from receipts and expenditures without accounting for production costs for calculating product costs. The selling price was estimated by the market price. The development of the form of the accounting system can therefore be done by developing the accounting system to meet the standards, being suitable for the group's use of information and being consistent with the operations, consisting of 1.1) there should be a system of documents for accounting records, namely (1) making a receipt; (2) making a payment voucher; (3) creating a register of products and raw materials by designing documents supporting accounting records by pre-setting document numbers; 1.2) setting up an internal control system by clearly separating duties and responsibilities among members and using bank accounts on behalf of the group of enterprises to receive money; 1.3) providing a system for recording accounting transactions and using supporting documents for recording accounting transactions regularly; and 2) in terms of development of cost management guidelines for community products, there was a form of calculating production costs using the full cost method. The selling price was set with a plus ratio. Cost Behavior and cost classification were understood and categorized to analyze the break-even point and to plan the production appropriately.