A Guidelines for Development of Potentials and Decision Making Process of Accepting the Career Cost Accounting System of Pineapple Growers in Prachuap Khiri Khan Province

Abstract

This research aims 1) to study guidelines for development of pineapple plantation potential, 2) to measure the level of readiness in using the cost accounting system in the career, 3) to measure the knowledge and understanding of agricultural management processes, and 4) to study the decision-making process for accepting the cost accounting system in the career. Data was collected from pineapple growers in Prachuap Khiri Khan Province with specific selection from the network of pineapple growers in Prachuap Khiri Khan Province, consisting of 5 groups; 30 households which are divided into 10 community presidents and vice presidents, 20 pineapple growers and community enterprise group members. The research instruments were the interviewing and the test forms. Data was analyzed by using the content analysis, percentage, mean, and standard deviation. The results of the study revealed that 1) guidelines and knowledge for the potential development of pineapple growers should be shared in the groups. There should be the cooperation with relevant agencies and the groups should gather to strengthen and create bargaining power of suppliers. 2) The level of readiness in using the cost accounting system is at the medium level. 3) The level of knowledge and understanding of agricultural management processes is at the high level. And 4) the decision-making process for accepting the cost accounting system in the career consists of 4 steps which are the usefulness of the usage, ease of use and barriers which lead to the decision for accepting the cost accounting system in the career.