การจัดการความรู้ทางการบัญชีเพื่อพัฒนาวิสาหกิจชุมชน ในการผลิตผลิตภัณฑ์ลำไยอบแห้งสีทองของกลุ่มเกษตรกรบ้านเหมืองกวัก ต.มะเขือแจ้ อ.เมือง จ.ลำพูน

Abstract

This action research aimed to study accounting of community enterprises of golden dried longan at Muangkuak Village Muang Lumpoon Province to develop the family accounting method according to the Sufficiency Economy, and to find the cost accounting method to develop this community. This study was conducted between December 2007 to December 2008. The key participants were 49 community enterprises of golden dried longan at Muangkuak Village Muang Lumpoon Province. The result showed that this community have known accounting from Bank for Agriculture and Agricultural Cooperatives : BAAC . They known the His Majesty the King' s notion “Sufficiency Economy” from many medias such as television and newspaper. This community known about the cost of golden dried longan. Because they have experience in this business more than 10 years. However, they have recorded only labor expense, they didn’t recorded material and overhead expense. The problem was the monthly income of people in the community was not consistency especially some month there was no income. Therefore, they lost their motive to record the accounting. However, there was aware of doing accounting. Hence, they continue recording the family accounting again in order to motivate their children to do the accounting. People in the community have done family accounting in different methods, depending on their income. For example, some family recorded their financing transaction everyday while other have done it by weekly. From the accounting book contest, there were five families sending their accounting books for the competition. There were two families able to reduce their unnecessary expense. They have hope for making more family income.