การจัดการความรู้การจัดทำบัญชี และการบริหารการเงินกลุ่มธุรกิจช่าง ชุมชนบางบัว เขตบางเขน กรุงเทพมหานคร

Abstract

บทคัดย่อไม่สมบูรณ์

Cognitive Management of Accounting and Financial Management for Bangbua building contractor business unit, Bang Khen, Bnagkok

Regarding that individual builders of 15 communities of Bangbua community has joined and formed into a Bangbua building contractor business unit, this study aimed to (1) study the development of building contractor business unit of Bangbua community (2) study Accounting and Financial Management of building contractor business unit of Bangbua community (3) develop cognitive knowledge on Accounting and Financial Management for of building contractor business unit of Bangbua community.

A Participatory Action Research (PAR) was employed by the corporation of Bangbua building contractor community to exchange the knowledge of accounting. The interdisciplinary of accounting concept from the research project leader and the experiential wisdom of the building contractor business in the community has been incorporated. The stages towards the goal achievement were, in the beginning, the team conducted a field survey, followed by making agreement on the project procedure, held a meeting to educate the group on accounting, as well as studied their existing accounting document. Information gathered was then transformed into the new forms of accounting and the trial record in order to form the appropriate accounting pattern. The sample in the study included 10 volunteers who served as a representative of this community.

The result shown that Bangbua community has a strong participation in the development of accounting process. In particular, community leaders and the business unit had proposed interesting ideas to develop a sustainable career in the construction business of the community through focusing on the accounting records and financial management as part of the professional development. Finally, 13 forms of accounting document was developed (1) construction cost worksheet, (2) summary of salaries and wages, (3) check control book, (4) cash expense book, (5) cash receiving book, (6) worker time record, (7) fixed asset registration, (8) fixed assets accounting, (9) service and maintenance expense, (10) requisition of assets, (11) receipt vouchers, (12) payment vouchers, and (13) Orders. All documents were examined, improved and revised until the fitted accounting format was achieved. Besides, the criteria for calculating the construction price, how to analyze the 5 principle accounting pattern, and practice guide in the preparation of accounting and financial