The Study on the Problems in Financial Accounting of the Community Enterprise Groups from Rimnue Sub-district, Maerim District, Chiang Mai Province

Kirana Yeesoonsam

《創新與經營管理學刊》 8卷1期 (2019/01) Pp. 1-9

https://doi.org/10.6270/JIBM.201901_8(1).0001

摘要

This research study has the objective to study problems in financial accounting of the community enterprise groups from Rimnue Sub-district, Maerim District, Chiang Mai Province. It is a qualitative research study in which the researcher collected data from 120 members from the community enterprise groups of Rimnue Sub-district, Maerim District, Chiang Mai Province from 5 villages during the months of April to November 2016. In this study, the author employed inductive analysis and found out that both the community enterprise groups, including the community enterprise group who produces handicraft and gifts, had many problems as follows 1) The real cost of each type of the goods could not be concluded clearly. 2) There was no inventory controlling and raw material balance system. 3) The group could not calculate the profit accurately and did not know the actual performance. 4) The accounting system was not proper and the waste management group had many problems as follows 1) The real cost of each type of garbage could not be calculated properly. 2) There was no inventory controlling. 3) The groups could not calculate the profit accurately and did not know the actual performance. 4) There was no proper accounting system.

關鍵字

community enterprise groups ； enterprise's accounting system ； household accounting system