dc.contributor.author | Phoonlaboon, Phonlaphat | en_US |
dc.contributor.author | พลภัทร พลบูรณ์ | en_US |
dc.contributor.author | Pitakmualchon, Ronnaphon | en_US |
dc.contributor.author | รณพร พิทักษ์มวลชน | en_US |
dc.date.accessioned | 2022-08-08T10:42:37Z | |
dc.date.available | 2022-08-08T10:42:37Z | |
dc.date.issued | 2022-08-08 | |
dc.identifier.uri | http://repository.rmutp.ac.th/handle/123456789/3934 | |
dc.description | รายงานวิจัย -- มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร, 2563 | en_US |
dc.description.abstract | The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports, opinions on the accounting system development, and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency, percentage, mean, and standard deviation. The sample group used in this research was community enterprises located in Bangkok.
The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems, it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related, ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports, the researcher then established an accounting system model and tested the system application consisting the accounting system payment, accounting system production cost, accounting system and the dividend payment, and accounting system for community enterprise members. It was found that the score level of the users’ opinion was
at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover, the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community.
Previously, the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However, those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated, more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective. | en_US |
dc.description.sponsorship | Rajamangala University of Technology Phra Nakhon | en_US |
dc.language.iso | th | en_US |
dc.subject | Accounting system | en_US |
dc.subject | ระบบบัญชี | en_US |
dc.subject | Financial reports | en_US |
dc.subject | รายงานทางการเงิน | en_US |
dc.subject | Community enterprise | en_US |
dc.subject | วิสาหกิจชุมชน | en_US |
dc.title | The development of accounting system to increase the efficiency of financial reports preparation for community enterprise in Bangkok. | en_US |
dc.title.alternative | การพัฒนาระบบบัญชีเพื่อเพิ่มประสิทธิภาพในการจัดทำรายงานทางการเงิน ของวิสาหกิจชุมชน ในเขตกรุงเทพมหานคร | en_US |
dc.type | Research Report | en_US |
dc.contributor.emailauthor | Phonlaphat.P@rmutp.ac.th | en_US |
dc.contributor.emailauthor | ronnaphon.p@rmutp.ac.th | en_US |
dc.contributor.emailauthor | arit@rmutp.ac.th | en_US |