A STUDY OF HOUSEHOLD ACCOUNTING AND ITS PROBLEMS FOR THE JOB COSTING CALCULATION OF THE PROFESSIONAL GROUPS IN NONGMAKHA VILLAGE, NONG TA TAEM SUB-DISTRICT, PRAN BURI DISTRICT, PRACHUAP KHIRI KHAN
Keywords:
Household Account, Income, Expenditure, Occupational Cost AccountAbstract
The purpose of this research was to study household accounting and its problems for the job costing calculation of the professional groups in Nongmakha village, Nong Ta Taem sub-district, Pran Buri district, Prachuap Khiri Khan. The study’s data were collected by in-depth interviews and were analyzed using Pearson Correlations Coefficient.
The result of the study revealed that the farmers know the significance and benefits of household accounting, and they can apply the knowledge that gained from training courses from various departments to create their household accounting. After getting the trainings, the farmers know the difference between the household expense and job expense and create their own household accounting and job accounting in the same book, whereas some people hadn’ t created yet because the accounting’ s difficulty and exhaustion from work. As the problems of creating household accounting for the job costing calculation was the quantity of family’ s members and their occupations, but educational level and average income was not.
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