การจัดการความรู้สู่รูปแบบการจัดทำบัญชีกองทุนเมืองบางเขนที่มีประสิทธิภาพ เขตบางเขน กรุงเทพมหานครฯ

Abstract

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Knowledge management for effective accounting system of Bangkhen city funds, Bangkhen Bangkok

The objectives of developing an effective knowledge management of city accounting funds are to ferret principle information on Bangkhen city funds from history up to present, focusing on accounting and fund management study, ten communities of Bangkhen were explored in collaboration with the acquisition of existing problems in order to find out the appropriate pattern for the city fund accounting system of Bangkhen.

Participatory Action Research (PAR) was conducted between the re­search team and the Bangkhen community representatives. Main purpose was to exchange the ideas between the teams. The process begun by the arrangement of team meeting to quantify the processes. The existing knowledge was paraphrased from the community representatives in complementing with new collaboratively designed activities. Activities include site visits, training program on accounting, and studying of existing material. Various knowledge extracted from activities were synthesized to put into the design of the Bangkhen city fund accounting. Sample selected by voluntary community representatives comprises 10 committees; community leaders and those involved in the administration of the fund.

The results showed that the Bangkhen city fund has deployed computers to record revenue and expense. The information on revenue and expense was then processed to generate financial statements. Noticeably, there were outstanding accounting issues because accountants and the committees of those 10 communities lack of understanding on how to standardize the accounting records, or systematically process the accounts. Therefore, the source of information in the financial statements was confusing since the document, accounting procedures and the preparation of accounts were not well- managed which induced problems in the development of city fund accounting. The proposed system is designed to be uncomplicated and can be verified for reliability. This procedure can be conducted manually, starting from the process of document separation, recording expenses and income, creating receive vouchers and payment vouchers. The recording of those transactions were prepared in cash book and payment book and transferred to general ledger for online acknowledgement of account balance. Lastly, financial reports can be confidentially generated to report in the meeting for related personnel.