https://so01.tci-thaijo.org/index.php/bkkthon/issue/feedACADEMIC JOURNAL BANGKOKTHONBURI UNIVERSITY2024-06-27T15:21:48+07:00รองศาสตราจารย์ ดร.สถิตย์ นิยมญาติjournal.btu@gmail.comOpen Journal Systems<p><strong> <br /></strong></p>https://so01.tci-thaijo.org/index.php/bkkthon/article/view/270316Analysis of the relationship between places and spaces for displaying installation art: A case study of the works of 10 Thai artists from the Buddhist decade 1987-20172023-10-26T12:58:13+07:00Pornwipa Suriyakarntangchare@gmail.comSuchat ThaothongtangchareII@gmail.comSuriya ChayacharoentangchareIII@gmail.com<p>The purpose of this article is to analyze the relationship of place and space for Installation Art in a case study of 10 Thai artists from the Buddhist decade 1987-2017.</p> <p>The results of the analysis found that Installation Art comes from the construction of various objects. In a specific place and space to change the context of the place and space, both appearance and meaning, into a simulation of the world according to the artist's idea, presenting a new aesthetic experience. From the analysis of case studies of 10 Thai artists, it was discovered that Characteristics of the location and space must be consistent with the installation of Installation Art that is directed by the artist's ideas. The outstanding feature of Installation Art is to create a meaningful relationship between the displayed objects, their appearance and the meaning of the place, and the context of the area boundaries. By Installation Art, it can provide opportunities for viewers to interact with the area of the artwork as well.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/270259Using of Generative Artificial Intelligence for teaching and learning in the higher education level2023-10-22T14:54:31+07:00Pakvalunh Panitpichetvonglullalil_t@hotmail.co.thChutiwan Phattanurakkullullalil_tII@hotmail.co.thNujcha Thatreenaranontlullalil_tIII@hotmail.co.thApiradee Limyotinlullalil_tIIII@hotmail.co.th<p>Enhancing Blended Learning with Artificial Intelligence: A Study of Multimedia and Animation Students' Perceptions and Experiences. This research explores the integration of artificial intelligence (AI) into blended learning modules for multimedia and animation students at Bangkok Thonburi University. The study aims to: Investigate the implementation of AI-assisted teaching approaches. Assess student satisfaction with AI integration in learning. And examine the advantages and limitations of AI-supported learning. The research involved 20 students from the Multimedia and Animation program. Data was analyzed using mean and standard deviation. The research instruments included: AI-integrated modules evaluated by AI experts. Student satisfaction questionnaires. And figJam web platform. The findings indicate a positive student perception of AI integration, with Microsoft Bing, Google Bard, and ChatGPT being the most preferred AI tools. Students particularly favored Microsoft Bing and were least enthusiastic about ChatGPT. The advantages of AI included the ability to search for Thai language-supported information, access reliable sources, and generate creative content. However, limitations were also identified, such as the need for precise Thai language commands, usage restrictions, and the potential for inaccurate image generation. Students demonstrated overall satisfaction with AI integration in blended learning modules. Microsoft Bing emerged as the most preferred AI tool among students. AI-supported learning was perceived as beneficial for information retrieval, resource access, and creative content generation. The need for accurate Thai language commands and potential for inaccurate image generation were identified as limitations of AI integration.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/270190Problems of Applying Artificial Intelligence (AI) to Assist in the Teaching and Learning of Design Course2023-10-18T11:20:38+07:00Borvonsak Markpoonborvonsak.mar@bkkthon.ac.thPongtep Phonprasertborvonsak.marll@bkkthon.ac.thPanya Niyomtongborvonsak.marlll@bkkthon.ac.thThanyathorn Tangchitpornchaiborvonsak.marllll@bkkthon.ac.th<p>Currently, Artificial Intelligence (AI) is playing an increasingly important role. Therefore, researchers are interested in applying AI as a teaching tool in design courses to identify problems that can be effectively addressed using AI. The objectives of this study are as follows: 1. To investigate the problems of applying AI in teaching and learning. 2. To examine the satisfaction of students with the use of AI as a teaching tool. And 3. to compare the learning outcomes of students who use AI with those who do not, considering their different learning experiences.</p> <p>Summary of Research Findings key Challenges of AI Integration in Design Education: English Prompt Formulation: Students struggle to effectively formulate prompts in English due to limited language proficiency. Design Function Utilization: Difficulty in navigating and utilizing the design functions offered by AI tools. Token Usage Limitations: Restricted daily token usage hinders exploration and experimentation with AI tools. Positive Outcomes of AI Integration: Enhanced Design Efficiency: AI simplifies and streamlines the design process, leading to more efficient design output. Reduced Design Time: AI reduces the overall time required to complete design tasks. Implications: address English Language Support: Provide comprehensive English language support to aid prompt formulation. Improve User-Friendly Interfaces: Enhance the usability and intuitiveness of AI design function interfaces. Explore Token Usage Models: Investigate alternative token usage models to mitigate usage limitations.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/273344Competitive Advantage of Real Estate Business2024-04-03T15:29:09+07:00Fareeda Mafareeda9614@gmail.comChayanis Prathumratprathumrat_ch2@gmail.comPhetcharaporn Wongluangwongluang.ph11@gmail.com<p>The purposes of this research were 1) to study the relationship of factors influencing the competitive advantage of Real Estate Business, 2) to create a competitive advantage model of Real Estate Business. This research was a stratified random sampling. From a population of 2,279 people, the sample size was determined according to the criteria of Hare et al. The sample group consisted of 340 entrepreneurs and executives. The instrument used for data collection was a questionnaire. The statistics used in this research were percentage, mean, standard deviation. and structural equation model analysis.</p> <p>Major Findings: (1) the competitive advantage of operators. It has a positive influence on the competitive advantage of Real Estate Business. The index measures the level of consistency of the model ( = 234.613, df = 95, / df = 2.469, p-value = 0.0517, CFI = 0.980, TLI = 0.971, RMSEA = 0.065, SRMR = 0.022) (2) Creating a competitive advantage There should be a response to customers by creating technology in services. and the process of providing services to customers correctly and quickly, can reduce the process and steps in working or providing services that are always flexible to customer changes and continuous service development.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/272015Legal Measures for Managing Parking Spaces for Passenger Cars2024-01-29T21:28:29+07:00akarapong boontaekeroro355@gmail.comWeeraphong Onnamkhamweera1935.ok@gmail.com<p>This research aims to 1. study the concept Theory regarding the management of parking spaces for personal cars. 2. study and compare legal measures regarding the management of parking spaces for personal cars in Thailand. and abroad and 3. To suggest guidelines for designing legal measures regarding the management of parking spaces for personal cars. This research is a qualitative research paradigm (Qualitative Research) using documentary research methods. By conducting research from books, documents, textbooks, academic articles, research reports, and related electronic information. Both in Thailand include Road Traffic Act 1979 and the Criminal Code By comparing with legal measures regarding the management of parking spaces for passenger cars in Japan, such as the law regarding parking certificates. Under the Parking Garage Act of 1962 and House Bill No. 31 of the Philippines.</p> <p>The study revealed that Thailand parking is not adequately managed. There is only a law to create a safe parking pattern or method. It is defined as Parking areas are prohibited according to the Land Traffic Act B.E. 2522. There is no mention of parking area management at all. by in Japan Designated for those who will buy a car or who want to register a car. All cars in Japan must have a parking certificate (Shako shomei sho) to show that the vehicle has a parking space and in the Philippines. It requires those wanting to buy a car who live or have business in major cities such as Manila, Angeles, and Davao to submit documents showing proof of parking space, in addition to measures to control parking space. car when buying a new car or registering a car There are still measures to punish. In Japan, there are wheel locks for cars that are not properly parked and there is also a ban on registering or renewing car registrations. and in the Philippines Parking availability is checked by vehicle registration. Anyone who falsifies a vehicle registration will not allow to register from registering a vehicle in their own name for three years and must pay a fine of 50,000 pesos or about 31,000 baht.</p> <p>The researcher has suggested that 1) It should be determined that every car must have parking space in the new car purchase information must be reported. and must report every time when renewing car tax to check the status of parking spaces annually and 2) Thailand should enact legal measures and sanction on to punish those who do not have parking space This may be in the form of a fine in the case of not having a parking space. And it is not allowed to renew car taxes or renew the Car Act.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/273348Human resource management and operational efficiency2024-04-03T16:52:33+07:00Nichapa Koonpraneitnichapakoonnl@gmail.comSiriporn Sajjanandnichapakoonnl@gmail.comKarnkamol naksrisangnichapakoonnl@gmail.com<p>The researcher aims to study the relationship between human resource management and operational efficiency. Compare the performance efficiency classified by personal factors. and study human resource management factors that affect the performance of employees. The results discovered in this study. The data were analyzed by descriptive statistics consisting of frequency distribution, percentage, mean and multiple regression analysis.</p> <p>The variables that were The Human Resource management of the organization that affects the operational efficiency of the organization's personnel found that the R value is 0.730 and the R square is 0.533. Therefore, human resource management in an organization can explain the variability in personnel performance by 53.3 percent. Internal factors that affect efficiency include training and human resource development. Remuneration and other benefits Employee and labor relations Performance evaluation It affects personnel performance statistically significantly at the level of 0.05. The results of comparing the performance of organizational personnel classified by personal factors revealed that gender, age, education level, marital status, and average monthly income differ in performance.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/269133The Guidelines for Managing Booths in Rental Space outside Convenience Stores in the Khon Kaen Municipality, Khon Kaen Province2023-08-20T05:58:39+07:00Nirachon Bannasanbnirachon@kkumail.comRuchirat Patanathabutrbnirachonll@kkumail.com<p>The objectives of this study were to study the management environment, seek the elements of classroom management, find definitions and meanings for those elements, and Guidelines for Managing Booths in Rental Space outside Convenience Stores in the Khon Kaen Municipality, Khon Kaen Province. Employing a mixed-methods research approach, it encompasses analyzing contextual data within the management environment, conducting document-based research to identify observable variables, analyzing survey-derived components from a sample group of 500 individuals, and it is done by brainstorming with the management.</p> <p>It was found that: (1) In terms of strength, the organization has management potential resulting in consistently receiving corporate governance awards. In addition, in terms of operating management for leasing external retail spaces, there are clearly defined practices and experienced individuals from various departments driving the successful implementation of the project to lease convenient retail spaces. (2) In terms of weakness, the employee turnover rate is relatively high, resulting in frequent changes in responsibilities and an increased workload for the remaining staff. (3) In terms of opportunity, the competitors find it difficult to enter the market. The government provides exemptions and reduces the corporate income tax rates for SMEs to promote job creation. The decreasing trend in borrowing reflects an increase in income for the majority of the population. (4) Regarding threats, the high service substitution pressure makes it difficult to drive the project of leasing external spaces convenience stores. The study identified 35 observable variables of managing leasing spaces outside convenience stores. The observable elements had been analyzed by surveying the entire population. Which predominantly consists of individuals aged between 20 to not exceeding 30 years old, holding a bachelor's degree, working as employees in private companies, having a monthly average income ranging from 15,000 Baht - up to 30,000 Baht, the number of identified variables was reduced from 35 to 6 components The names and meanings of each component have been defined as follows: (1) Benefit management of booths in rental space, (2) Optimization management of booths in rental space, (3) Obligation credential management of booths in rental space, (4) Talent management of booths in rental space, (5) Hygiene management and seasonal adjustments of booths in rental spac and (6) Specialty and variety management of booths in rental space. In summary, these elements can explain 68.499% of the guideline for the managing booths in rental space outside convenience stores in the Khon Kaen Municipality, Khon Kaen Province.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/273374Relationship of factors supporting organizational innovation2024-04-04T14:06:54+07:00Chidchanok Poolbualys076498@gmail.comSomsong Naksrisunglys076498@gmail.comKitti Rungsubjaroenlys076498@gmail.com<p>The researcher aims to study the factors that support organizational innovation and to study the relationship of openness to new experiences, job freedom, leadership, change, and organizational climate. that affect the innovation behavior of employees. The population and sample in this research. 515 employees and executives were randomly sampled by using a questionnaire as a data collection tool. The statistics used to test the hypothesis are multiple regression analysis of factors that support organizational innovation, The variables that were selected into the equation were These include openness to new experiences, job freedom, transformational leadership. and organizational atmosphere respectively Innovative Behavior. There was a Multiple Regression Analysis The results discovered in this study the overall picture of employee innovation behavior was at a high level, and all four factors had the most positive effect on organizational innovation (Innovative Behavior). Openness to new experiences, followed by freedom of work Innovation atmosphere in the organization and transformational leadership, respectively.</p>2024-06-02T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/272549Learning Behaviors Influenced by Goal Setting in Selecting a Field of Study at the Higher Education Level of Secondary 5 and 6 Students 2024-02-28T10:26:53+07:00Akarakorn Boonlomboonlom_a@su.ac.thChasinee Sikkhakulpanishkan_k@su.ac.thWipawan Laoarunlaoarun_w@su.ac.thKamolchanok Panishkanpanishkan_k@su.ac.th<p>This research aims to study the learning behaviors influenced by goal setting in selecting a field of study at the higher education level of secondary 5 and 6 students. The study was conducted using a case study of Debsirin School, Bangkok and collected data through stratified random sampling with a sample size of 233 individuals. The research tools used were questionnaires comprising personal information, behavioral practices, and learning behaviors in five aspects: classroom learning and time management, extracurricular study and time management, participation in activities, anxiety levels regarding further education, and societal preferences.</p> <p>The study findings reveal that the majority of students set their educational goals primarily in the field of engineering, followed by social sciences. The top university targeted for first-choice goals was Chulalongkorn University, followed by Mahidol University. Behavioral practices were significantly associated with the intended fields of study at the higher education level at a significance level of 0.05. In terms of the average time spent on self-study revision, it was found that medical science group spent more time compared to other groups. Learning behavior was significantly associated with the intended fields of study at the higher education level, particularly concerning immediate inquiry to teachers or peers when not understanding the content. The medical science group and the engineering group exhibited higher levels of inquiry behavior, while the remaining groups had moderate questioning behavior.</p>2024-06-30T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/274600Leadership Qualities of the Mayors Enhancing Effectiveness in the Management in The Eastern Economic Corridor (EEC) Area2024-06-25T18:11:04+07:00Phanyos Jenhatkhunphanyos.jjj@gmail.comDamrongsak Junthothaiphanyos.jjj@gmail.comSonthya Vanichvatanaphanyos.jjj@gmail.com<p>This study aimed (1) to explore the level of leadership qualities and effectiveness in the mayors’ management in the Eastern Economic Corridor (<em>EEC</em><em>) </em>area and examine the relationship between leadership qualities and effectiveness of mayors’ management, (2) to explore the problems and barriers of the mayors in the EEC area, (3) to explore factors that lead to the efficient management of the mayors. Methodology: A mixed methods design, concurrent embedded strategy was employed, a qualitative based on grounded theory (GT). However, the quantitative method was descriptive study. </p> <p>Results revealed that: (1) The mayors’ leadership qualities and effectiveness of management were high level, leadership qualities, and effectiveness in the mayors’ management were positive relating (r =.884, p< .001). (2) The problems and barriers were (a) environmental negative impacts, (b) the increasing number of populations in the EEC area, (c) insufficient resources, and (d) the people’s needs were not met. (3) The factors that lead to the effectiveness of the mayors’ management and constructing a conceptual framework of grounded theory included 5 themes. These were (a) learning to know and adapt to EEC impacts, (b) enhancing communication and improving technological use, (c) creating a network, coordination, and enhancing people participation, (d) honesty, emotional quotient (EQ), and intent on public interest, (e) decentralization, and providing adequate budgeting support to the Local Government by the Government and EEC.</p>2024-06-30T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/274319A study of mentor teachers' opinions towards teaching professional training students. Faculty of Education Bangkok Thonburi University2024-06-27T15:21:48+07:00laddawan kongsombuunpongsakorn.p@rmutp.ac.th<p>Research on the study of opinions of mentor teachers towards students practicing teaching professional experience. Faculty of Education Bangkok Thonburi University This time the objectives were 1) to study the level of opinions of mentor teachers towards students practicing teaching professional experience; Faculty of Education Bangkok Thonburi University The sample group used in this research were mentor teachers of teaching professional training students. Department of Educational Technology and Communication and the field of early childhood education A place to practice teaching professional experience in educational institutions of teachers' professional network schools. Faculty of Education Bangkok Thonburi University, academic year 2023, by purposive selection, 113 people. The instrument used for this collection was an assessment of teaching practice in educational institutions of students practicing teaching professional experience. Faculty of Education Bangkok Thonburi University According to the mentor's opinion It is a 5-level rating scale (Rating Scale) which has a confidence value by finding Cronbach's Alpha-Coefficient. The whole version has a confidence value of .93. The statistics used in Research includes mean and standard deviation.</p> <p>The results of the study found that: 1. The opinions of mentor teachers towards students practicing teaching professional experience in all 3 areas were overall at a high level. When considering each aspect The aspect at the highest level was the aspect of conduct and ethics in the teaching profession of students practicing teaching in educational institutions, followed by the aspect of teaching of students practicing teaching in educational institutions. and in the aspect of parent and community relations The results of the research results in knowledge that will be used in the development of teaching professional training students. Faculty of Education Bangkok Thonburi University and lead to the improvement of the learning management process Training experience in the coming years.</p>2024-06-30T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/273135Causal Relationship of Factors Influencing Preformance Logistics of The Tourism Business in Thailand2024-03-26T16:57:31+07:00Wu Junjunwu.ch1@gmail.comPreyaporn Teerapornlertrattjunwu.ch1@gmail.comSuchart Prakthayanonjunwu.ch1@gmail.comSirachaya Karawekjunwu.ch1@gmail.com<p>การวิจัยครั้งนี้มีวัตถุประสงค์ 1) เพื่อศึกษาปัจจัยเชิงสาเหตุของความร่วมมือในโซ่อุปทานที่มีต่อผลการดําเนินงานด้านโลจิสติกส์ของธุรกิจนําเที่ยว ในประเทศไทย 2) เพื่อวิเคราะห์ความสัมพันธ์เชิงสาเหตุของการดําเนินงาน ด้านโลจิสติกส์ของธุรกิจนําเที่ยว ในประเทศไทย 3) เพื่อพัฒนารูปแบบความสัมพันธ์เชิงสาเหตุของปัจจัยที่มีอิทธิพลต่อผลการดำเนินงานด้านโลจิสติกส์ของธุรกิจนําเที่ยว ในประเทศไทย</p> <p>การวิจัยนี้เป็นการวิจัยแบบผสมผสาน การวิจัยเชิงปริมาณ ประชากร คือ ผู้ประกอบการด้านธุรกิจนำเที่ยว จำนวน 5,112 ราย ใช้วิธีการสุ่มตัวอย่างแบบแบ่งชั้นภูมิ ได้กลุ่มตัวอย่างจำนวนทั้งสิ้น 400 คน และการวิจัยเชิงคุณภาพ ใช้วิธีการสุ่มแบบเจาะจง จำนวน 15 ท่าน ได้แก่ ผู้ประกอบการ และผู้เชี่ยวชาญด้านธุรกิจนำเที่ยว เครื่องมือที่ใช้ในการเก็บรวบรวมข้อมูล คือ แบบสอบถาม สถิติที่ใช้ในการวิจัย คือ ค่าเฉลี่ย ค่าร้อยละ ค่าส่วนเบี่ยงเบนมาตรฐาน และการวิเคราะห์โมเดลสมการโครงสร้าง</p> <p>ผลการวิจัย พบว่า 1) ปัจจัยที่มีอิทธิพลต่อผลการดำเนินงานด้านโลจิสติกส์ ของธุรกิจนำเที่ยว ในประเทศไทย ได้แก่ ความร่วมมือในโซ่อุปทาน ความไว้วางใจในองค์การ และความผูกพันต่อองค์การ มีอิทธิพลทางตรงต่อผลการดำเนินงานด้านโลจิสติกส์ ในประเทศไทย 2) ความร่วมมือในโซ่อุปทาน ความไว้วางใจในองค์การ และความผูกพันต่อองค์การ มีอิทธิพลทางตรงต่อผลการดำเนินงานด้านโลจิสติกส์ ในประเทศไทย มีอิทธิพลทางตรงต่อผลการดําเนินงานด้านโลจิสติกส์ของธุรกิจนําเที่ยว ในประเทศไทย ซึ่งค่าดัชนีวัดระดับความสอดคล้องของโมเดลจําลองสมการเชิงโครงสร้างมีความเหมาะสมกลมกลืนกับข้อมูลเชิงประจักษ์ (c<sup>2 </sup>= 25.86, df = 20, p = .17, GFI = .99, AGFI = .97, RMR = .0098) และ 3) ความเป็นไปได้ของความสัมพันธ์เชิงสาเหตุของปัจจัยที่มีอิทธิพลต่อผลการดำเนินงานด้านโลจิสติกส์ ของธุรกิจนำเที่ยว มีความเชื่อมโยงซึ่งกันและกัน เพื่อการจัดการบริการนักท่องเที่ยวได้อย่างมีประสิทธิภาพ</p>2024-06-30T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/273854The Improving the efficiency of group trucks transportation goods By used the technique preventive maintenance systems2024-06-12T12:46:16+07:00Dussadee Mookdanew2021dussadee@gmail.comRotsukon Tabpornnew20211dusdee@gmail.comSushaj Poosathianpunnew20211dusdee@gmail.com<p>This research had aims for improve the performance of the company's trucks in a case study. Used the technique preventive maintenance systems by specifying the details of the maintenance plan, Create a preventative maintenance (PM) form. Including the document systems related to maintenance work else. This research used Overall Equipment Effectiveness (OEE) and Mean Time Between failure (MTBF) as indicators. The sample group is a group of HINO brand trucks model FL1J .Vehicle registration on B.E. 2550 only. The result was shown that waste time for downtime the truck had decrease average of amount 350.50 hours or accounted to 25.54%. The average time to useable the truck had increased average of amount 13.02 hours or accounted to 57.72 %. The average time to repaired the trucks decreased average amount 3.79 hours or accounting to 28.92%. Including, the machine operation rate had increased accounting to 52.79 %. Overall, the overall effectiveness of the machines had increased accounting to 76.95 %</p>2024-06-30T00:00:00+07:00Copyright (c) 2024 https://so01.tci-thaijo.org/index.php/bkkthon/article/view/272853Accounting for Consignment Sale2024-03-12T17:06:11+07:00Jirapong Channgamteerapornlertratt.p@gmail.com<p>Consignment means that the person or business that is the owner, called the consignor, sends goods on consignment to another person or business. Who acts as a representative to sell the goods, which is called a consignor. When sending goods for consignment, the ownership of the goods remains with the consignor. And products sent for consignment are considered the consignor's remaining inventory until the products can be sold. The consignee will be responsible for taking care of the product. and will receive compensation as agreed, usually calculated at a percentage of sales.</p> <p>Accounting method for the consignee side when receiving the goods from the consignor. The consignee will record his memories in a general journal. or record the memory in the ledger by collecting evidence about the received products. and the consignee will open a consignment account (consignment-in account) This consignment account has the characteristics of a debtor account and a payable account. To record various expenses paid by the consignee before selling the consignment. Charging commission from consignment sales and send the remaining money to the consignor The consignment account will not have a balance when the consignor sends money to the consignor along with the sales report.</p> <p>Accounting methods for consignors Depending on the need to display items regarding merchandise sales. Cost of goods sent for consignment and expenses on consignment goods will be shown separately from normal sales. or combined with the normal sales of the business It is also classified according to the continuous inventory accounting system (perpetual inventory system) or according to the inventory accounting system at the end of the period (periodic inventory system).</p>2024-06-02T00:00:00+07:00Copyright (c) 2024