Development of Accounting System in Management to Enhance of Competitiveness of Small and Micro community Enterprise (SMCE) in Chaloemphrakiat District, Nakhonratchasima

Abstract

The purpose of this research was to study the operating conditions, guidelines for creating accounts of community enterprises. As well as developing and proposing suitable accounting systems for use in the administration of community enterprises Chaloem Phrakiat District Nakhon Ratchasima by purposive sampling for only 39 community enterprise members. The research instruments is a questionnaire. Using frequency, percentage, mean and standard deviation for data analysis. The study indicated that;

Most of the respondents are female. Between the ages of 51 years - 60 years old. They have a primary education level Have marital status. The source of income is mainly from the family. Most sources of expense and most respondents didn't save money at all group members have the lowest daily income of 130 baht and the highest daily income of 4,000 baht, with an average of 410.51 baht. The minimum daily expenses of 100 baht and the highest 3,500 baht have an average of 330.51 baht.

The situation of bookkeeping of membership groups in Chaloem Phrakiat District Nakhon Ratchasima province in general, found that; the accounting group has a high satisfaction level. The group is well-prepared for accounting and has a high level of accounting knowledge. As for the guidelines for the development of accounting systems for community enterprise members Chaloem Phrakiat District Nakhon Ratchasima Most of them agree that able to apply knowledge about accounting systems for daily use followed by the development of accounting systems to know the financial status of the group and the development of accounting systems in the overall community has continuously improved.