The การจัดทำบัญชีและการใช้ข้อมูลทางการบัญชีเพื่อการบริหารของวิสาหกิจ ขนาดกลางและขนาดย่อมจังหวัดนครพนม การจัดทำบัญชี ข้อมูลทางการบัญชีเพื่อการบริหารจัดการ ธุรกิจขนาดกลางและขนาดย่อม

บทคัดย่อ

The objective of this research was to study the rates of accounting, the utilization  of  management  accounting  Information  of small and medium enterprises in Nakhon Phanom  Province and factors affecting the need to develop accounting knowledge. Data were collected from 24,300 small and medium businesses in Nakhon Phanom Province according to the 2020 registration of the Office of Small and Medium Enterprises Promotion, using Yamane's formula (1973) to determine the sample size at a significant level of 0.05. 400 samples were selected by randomly sampling method. Data collection was used by postal questionnaires. The statistics used for data analysis were descriptive statistics such as frequency, percentage, mean, standard deviation. The reference statistics were one-way ANOVA and the Scheffe method of dual difference analysis. The research found that 1) small and medium businesses had 65.47%  rates accounting and 38.13% were not accounted . 2) There is a need to develop  accounting knowledge the most in 3 order, which is the accounting which helps the business to reduce costs or expenses, accounting can reduce errors in business administration and bookkeeping helps to grow the business. 3) The  accounting information on  management, planning and decision-making were ranked as the first 3 high aspects of the  utilization.  4) With different forms and types of business activities, the utilization of accounting data for overall management, control and decision making was significantly different at 0.05 level.