Business Review Journal 2019-08-07T08:51:01+07:00 ผศ.รุ่งฤดี รัตนวิไล Open Journal Systems <p>เพื่อเผยแพร่ความรู้ทางวิชาการแก่บุคคลทั่วไปและส่งเสริมให้อาจารย์ประจำและผู้ทรงคุณวุฒิในสาขาต่างๆ ได้เสนอผลงานทางวิชาการบทความปริทัศน์ (Review Article) นี้อยู่ในสาขาวิชาเศรษฐศาสตร์ บริหารธุรกิจ และการจัดการ/สหวิทยาการด้านมนุษย์ศาสตร์และสังคมศาสตร์</p> Big Data กับการบริหารในยุคปัจจุบัน 2019-06-28T09:33:13+07:00 ชลิตพันธ์ บุญมีสุวรรณ 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Service Quality and Corporate Social Responsibility Affecting on Customer Satisfaction of Starbucks Coffee Shop at Central Plaza Phitsanulok 2019-06-28T09:33:15+07:00 กาญจนา ทวินันท์ มนตรี ธรรมพัฒนากูล สิทธิชัย ชูสุวรรณ์ สุกัญญา โตแทนสมบัติ <p>At present, the coffee shop is a business with a growth rate and able to generate revenue<br>for numerous entrepreneurs affects a more intense competition which entrepreneurs in the coffee<br>business have to adjust their marketing strategies to carry on with the dynamic situation. The purpose<br>of this research was; 1) to study the factors of service quality that affect the customers’ satisfaction<br>of Starbucks Coffee Shop at Central Plaza Phitsanulok and 2) to study corporate social responsibility<br>factors that affect customers’ satisfaction of Starbucks Coffee Shop at Central Plaza Phitsanulok. This<br>study was the quantitative research and questionnaires were constructed as a tool to measure the data<br>of the study. The data were collected from 400 consumers of Starbucks Coffee Shop at Central<br>Plaza Phitsanulok by convenience Sampling. The data was analyzed by percentage, mean, standard<br>deviation and multiple regression analysis. The results of the study found that service quality factors<br>which consisted of tangibility, assurance and empathy as well as corporate social responsibility<br>factors which included ethics, philanthropy, and environment were affected to customers’ satisfaction<br>at Central Plaza Phitsanulok with the significance level .05. As a result, the data from the study is<br>considered beneficial and can be used as a guideline in the development planning for businesses<br>marketing strategies as well as generating the customer satisfaction in the service and the ability in<br>the competitiveness of the business in the future.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## White Ocean Strategy Business Based on Buddhist Integration 2019-06-28T09:33:17+07:00 คีตา องอาจ <p>The article of White Ocean Strategy Business is based On Buddhist Integration,<br>The objectives of the research, namely: to study the concepts of business in the modern<br>society, to study the concepts of white ocean strategy business and principles related to<br>conducting business in Buddhism, and to present White ocean strategy business based on<br>Buddhist integration. This is a qualitative research done by documentary study and in-depth<br>interview;<br>The emergence of the "Red Ocean Strategy" and "Blue Ocean Strategy" are the ways<br>to help many businesses succeed, but without sustainable growth. However, “White Ocean<br>Strategy” is the final answer for sustainable business. This is based on the notion that<br>sustainable business practices are not primarily profit-driven. They do business by using the<br>principle of success Iddhipada, Atthangika-magga, Sucarita Brahmavihara, Sangahavatthu which<br>is the principle to promotes business."White Ocean Strategy Business Based On Buddhist<br>Integration" is the most beneficial direction. There are activities in concrete organizations so<br>clear. The result is sustainable growth. The wealthy organization is a result of social. The<br>existence of the organization is not for the organization itself, but it must be to make a profit<br>and create the ultimate wealth for the community as well.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Inflf luence of Customer Relationship Management and Entrepreneurial Leadership on the Performance of Eldercare Services Business 2019-06-28T09:33:18+07:00 ดวงสมร รุ่งสวรรค์โพธิ์ <p>The objectives of this research were to: 1) investigate the level of customer relationship<br>management, entrepreneurial leadership, and performance of elderly care service business; and<br>2) examine the influence of the customer relationship management, and entrepreneurial leadership<br>on the performance of elderly care services business. This research employed quantitative methods.<br>The research sample consisted of 400 elderly care services entrepreneurs in Bangkok and<br>metropolitan areas. The sample was obtained by systematic sampling. The sample size was<br>determined based on 10 times the manifest variables. The research instrument was a questionnaire.<br>Data were analyzed by mean, standard deviation and structure equation model. The result of this<br>research showed that: 1) the customer relationship management, entrepreneurial leadership<br>and performance were rated at a high level; and 2) customer relationship management and<br>entrepreneurial leadership had a direct influence on the performance of elderly care services<br>business at a .05 level of statistical significance.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Inflf luence of Firms’ Characteristics on Firms’ Value Through Corporate Social Responsibility Report of the Listed Companies in the Stock Exchange of Thailand 2019-06-28T09:33:19+07:00 ดารารัตน์ โพธิ์ประจักษ์ มนตรี ช่วยชู ฐิตาภรณ์ สินจรูญศักดิ์ <p>The aim of this research is to investigate the influence of firms’ characteristics on<br>firms’ value through corporate social responsibility report. Populations are a number of 570<br>listed companies in the Stock Exchange of Thailand (SET) in 2014. This research utilized data<br>of 363 listed companies in SET by Stratified Random Sampling and analyzed data by using<br>structural equation model (SEM) and Multiple Indicators and Multiple Causes (MIMIC). The<br>results of research reveal the characteristics of firms do have an impact on firms’ value through<br>corporate social responsibility report at statistical significance of 0.05 and coefficient value of<br>0.20*. In sum, the test of hypothetical model is in harmony with empirical result at statistical<br>values as follows: χ<sup>2/2</sup> = 1.02, CFI = 0.98, GFI = 0.96, AGFI = 0.91, RMSEA = 0.01 and<br>SRMR = 0.04</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Tourism Marketing Promotion Strategy which Inflf luence Tourism Motivation to Generation Z in Bangkok Metropolitan Region 2019-06-28T09:33:20+07:00 พรรษกฤช ศุทธิเวทิน ภูเกริก บัวสอน <p>The research is the study Tourism Marketing Promotion Strategy Which Influence<br>Tourism Motivation to Generation Z in Bangkok Metropolitan Region. The objectives of this<br>research are (1) to study the influence of tourism marketing promotion strategy to motivate<br>generation z to travel in Bangkok Metropolitan region and (2) to study guidelines for tourism<br>marketing promotion strategy of generation z in Bangkok Metropolitan region. That a researcher<br>used mixed method to collect and analyze the data which were (1) quantitative research to<br>collect 420 questionnaires from whom are 16-20 years old in Bangkok, Nakhon Pathom,<br>Nonthaburi, Pathum Thani, Samut Prakan and Samut Sakhon for analyzing by frequency<br>distribution, percentage, average, standard deviation and Multiple Regression. (2) qualitative<br>research collecting by in-depth interview with 28 people who are government executives,<br>private sector executives and entrepreneur and generation z to analyze by content analysis.<br>The results of this study found (1) tourism promotion strategy influences the motivational<br>travel of generation z in Bangkok Metropolitan region at the statistical significant level of 0.01<br>and (2) guidelines for tourism promotion strategy of generation z in Bangkok Metropolitan<br>region are social media advertising, channels newspapers, magazines and social media towards<br>public relations channels, online personal selling channels and price discounts via promotion<br>discount sale promotion channels.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## A Causal Factors Model Inflf luencing Consumer Loyalty toward AliExpress Application of China in Thailand 2019-06-28T09:33:20+07:00 แววมยุรา คำสุข มรกต กำแพงเพชร อาภรณ์ ภู่เผือก ปรียา ศิวเวชช พัฒนพงศ์ เพ็งจันทร์ ฉัตรแก้ว ฮาตระวัง <p>The purpose of this research was to study the factors influencing of the variable needs<br>of consumer loyalty of AliExpress application use and to develop a model of factors that<br>influence the loyalty of consumers using AliExpress application express in Thailand. The<br>research instrument was a questionnaire to collect data from 400 consumers who using<br>AliExpress application. Results indicated that the structure (Structure Equation model: SEM)<br>showed Customer Satisfaction and the Perceive Value had a direct positive influence on<br>Consumer Loyalty. Furthermore, the Perceive Quality had an indirect positive influence on<br>Consumer Loyalty toward Customer Satisfaction and Perceive Value. The final model can<br>explain the Loyalty of Consumers with 74 percent (R<sup>2</sup> = 0.74).</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## The Evaluation Research of Bachelor Degree in Business Administration Marketing Program (Revised 2013) Business Administration Faculty Huachiew Chalermprakiet University 2019-06-28T09:33:21+07:00 สุเมษ เลิศจริยพร <p>The research of evaluation of bachelor Degree Program is the process to collect all<br>important data from all major participants involving running and managing program in purpose<br>of verification, improvement and lead to major curriculum and program revision. With reference<br>to Huachiew Chalermprakiet University’s Bachelor Degree in Marketing Program (Revised<br>2013), the Marketing Program (Revised 2013) is 4-year program and presently in turn of major<br>revision for students admission in education year 2018. To design the revised 2018 program<br>effectively, the research proceed Census Technique by collecting data and the result of the<br>personal data consequently was concluded from population of 5-major group which consists<br>of 94 samples from 1th-4th year students, 23 samples of graduates in education year 2016, 14<br>samples from employers/coworkers of graduates, 7 samples of marketing instructors and 22<br>samples of graduates’ parents. Summary of the accumulative grade of the 1th-4th year students<br>were as; 50 percent of the total students gained between 2.00-2.49, 38.9 percent of the total<br>students in the range between 2.50-2.99 and 5.6 percent of the total students gained between<br>3.00-3.49 and 3.50-3.99 respectively. The information from the research came out through 4<br>aspects as following details;</p> <p>1. Context aspect consists of two topics; 2.1 topic of objective of Marketing Program<br>The success of the objective of the program arrives from the program fulfills the students with<br>knowledge comprehension both marketing and other concerned theories adapted in changing<br>situation and environment at the top rank, nonetheless, the students still had weakness in<br>English communication, capability of new technology devices. Implementing knowledge to the<br>real working operation, and assisted students gained marketing career experiences. 2.2. structure<br>and contents of Marketing program The information suggests the opinion pertaining structure<br>and contents of Marketing program were optimum for total studying credits not less than 135<br>credits identified as 30 credits for general education course, 48 credits for business core course,<br>36 credits of major requirements, 9 major elective credits for Co-Operative Education course<br>and 12 major elective for field work practice course. The outcomes of the research suggested<br>that subject of GE 1113 Chinese Studies and IB 1013 ASEAN-Chinese Business should be<br>removed from the program, meanwhile, EC 1003 Macroeconomics, FN 1603 Business Finance<br>and BA4113 Taxation in business core course and MK 3613 Purchasing and Procurement,<br>MK4693 Hospitality and Service Marketing, MK 3553 Integrated Marketing Communication,<br>MK 3603 Sales Management and Sales Technique and MK3643 Field Work Pratices should<br>have instruction modification.<br>2. Input aspect This aspect includes two significant aspects; students and infrastructures.<br>Regarding student aspect, the information expresses the top rank schools which the 1th- 4th year<br>students finished from comprising with Ratchadumri school and Nawamintrachinuthid<br>Suankularpwittayalai Samutprakarn school, the second rank came from Samutprakarn school<br>and Sirirattanathorn school. The reasons of studying the Marketing Program (Revised 2013)<br>from the most choice was interest in Marketing Program, next choice was convenience of<br>traveling and University close to accommodation and 3rd reason came from parents’<br>suggestion. According to the second aspect, studying infrastructure, the research recommended<br>improvements by increasing number of computer set in computer laboratory, enhancing speed<br>of WI-FI, modernizing marketing textbook in library consistent with the marketing subjects<br>both Thai and English version.</p> <p>3. Process aspect The research forms the results of the positive performance aspects<br>of the Marketing program were convenience for student getting effective consulting and advice<br>from adviser, having efficient marketing course management process, nevertheless, too little<br>healthy and sport activities for students.<br>4. Product aspect The research suggests that graduates were employed in marketing<br>field consists of Retailing, Wholesaling, Sales promotion, Purchasing, and Customer information<br>career. Noticeably, the employers expected capabilities from the graduates comprising with<br>Communication with influential persons with marketing technical term efficiently, ability of<br>English communication and knowledge adaptation to real marketing operation.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## The Development Guidelines for Human Capital of Operation Level Staff in Mice Industry 2019-06-28T09:33:22+07:00 นุช สัทธาฉัตรมงคล เกิดศิริ เจริญวิศาล พิทักษ์ ศิริวงศ์ <p>The purpose of this research were to study the performance of operation level staffs<br>in the MICE industry by focusing on both current and required competencies of staffs in the<br>industry and analyzing the disagreement of competencies and exhibiting developing path<br>for these employees as noteworthy human resources. This research used a combination of<br>quantitative and qualitative methods. The instruments used questionnaire of 450 sent to sample<br>groups and stratified sampling method . For statistics: percentage, average and standard<br>deviation, were used. The other instrument was a set of semi-structured questions for 18 MICE<br>industry specialists in-depth interview verified by content analysis.<br>The results showed that the current core competencies of personnel at the operational<br>level in the MICE industry were moderate in all aspects. The performance that the entrepreneur<br>wants is high to very high . The highest disagreement of competencies is knowledge, followed<br>by attribute and skill. Human resource development guidelines show that the impact of the<br>development of education before working, especially in the teaching process is a very high<br>level while the impact of the development of contents is only at a high level. In the area of<br>human resource development, the impact of on-the-job training and seminars is at a high<br>level for staffs working. However, the impact of further study is at a moderate level for the<br>same working staffs.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Customer Satisfaction towards Service in the Tourism Business Case Study: Your Friends Travel Company, Phitsanulok Province 2019-06-28T09:33:25+07:00 มนตรี ธรรมพัฒนากูล กาญจนา ทวินันท์ เพ็ญนภา ประสงค์ ฉัตรพล ผาสิงห์ <p>The purposes of this research were 1) to study customer’s satisfaction towards services<br>in the tourism business 2) to compare thecustomer’s satisfaction level towards services in the<br>tourism business, a case study of Your Friends Travel, Phitsanulok Province. It was the quantitative<br>research. The collected data by questionnaire from 133 consumers of Your Friends Travel at<br>Phitsanulok Province. The data were analyzed applying by Percentage, Mean, Standard Deviation,<br>Independent Samples t-test, One way ANOVA. The results of the study found that overall of<br>consumers at Your Friends Travel were in the highest level satisfaction. When considering their<br>satisfaction classified by the Service Quality elements, it was found that The level of satisfaction<br>is also at the highest level in all aspects: empathy, reliability, responsiveness, reliability and<br>tangibility, respectively. 2) Overall, no significant difference was found in consumers tourism<br>business satisfaction level with different personal factors at a statistical significance level of 0.05.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Community Retail Stores’ Image and Marketing Activities Improvement towards Customers’ Lifestyle in the Southern Region of Thailand 2019-06-28T09:33:26+07:00 พวงชมพู โจนส์ นราภรณ์ ธรรมดี อรรถพล ธรรมไพบูลย์ นุช สัทธาฉัตรมงคล <p>This study aims to (1) to analyse lifestyles of consumers who live in the southern<br>region of Thailand (2) to study the pattern of community retail stores which reach consumers’needs<br>in the southern region (3) to explore the consumers’ impression of the community<br>retail stores in the southern region towards stores’ image. This Research is a quantitative research,<br>using non-probability sampling technique by selecting the sample group with purposive<br>sampling technique. Four hundred fifty (450) questionnaires were distributed and four hundred<br>and five (405) completed questionnaires were returned, it was ninety percent (90) response<br>rate. The data were analysed by using descriptive statistics for describing characteristics of<br>data. In addition, cluster analysis statistics (Cluster Analysis), K-Means Cluster and inferential<br>statistics (t-test) were applied to test hypotheses. The results of hypothesis testing found that<br>the sample group with different lifestyles had different needs and impression toward community<br>retail stores with statistical significance at 0.05.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Cultural Dimensions of Chinese that Affect to the Service Quality Expectations of Thai Restaurants 2019-06-28T09:33:28+07:00 ธันยมัย เจียรกุล <p>This research focused on (1) studying culture factors of Chinese customers affecting<br>to service quality expectations of Thai restaurants (2) Finding recommendations of service<br>quality development of Thai restaurants to implement in China. The research combined<br>both quantitative and qualitative methodologies. Quantitative research was used by distribute<br>questionnaires to 300 Chinese customers and quantitative research was in-depth interview with<br>2 Chinese customers. Accidental sampling was used, and data analysis statistics were frequency,<br>percentage, mean, standard deviation and multiple regression analysis. The research found<br>that the cultural dimension of Chinese customers gave the highest priority was masculinity/<br>Femininity (MAS). In terms of service quality expectations, the Chinese customers had the<br>highest perceived was reliability. The results of the Hypothesis testing showed that Chinese<br>customers perceived that the MAS, Uncertainty Avoidance Index (UAI) and Long-term<br>Orientation Index (LTO) dimensions were the variables that influence service quality<br>expectations.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Attitude of Service Provider in Tourism Industry Supply Chain toward the Positive Behavior to Encourage Guideline of Chinese Tourists in Thailand 2019-06-28T09:33:29+07:00 ชุติระ ระบอบ ชณิชา หมอยาดี พรวิสา ทาระคำ อภิญญา ไกรสำโรง <p>This research aimed to study the attitude of service provider in tourism industry toward<br>Chinese tourists to Thailand, analyze the character and behavior of them in the opinion of<br>tourism industry in supply chain service provider and to propose the appropriate positive<br>behavior to encourage guideline of Chinese Tourist in Thailand. The research tools were<br>questionnaire and interview to hotel, restaurant and guide in Samut Prakran, Chonburi and<br>Rayong provinces. 384 samples were selected by using purposive technique. Both quantitative<br>and qualitative data were analyzed by using descriptive statistics, hypotheses testing and<br>contents analysis.<br>The research results revealed that service provider’s attitude toward Chinese tourists<br>according to lack of understanding in Thai custom, behavior to annoy people. For the appropriate<br>toward the positive behavior encourage are to give Thai culture understanding via guide<br>tour leader and distribute Thai culture via website and tourists guide. The hypothesis testing<br>found that there was no different in attitude and behavior of Chinese tourists. The appropriate<br>guideline to encourage positive behavior of Chinese tourists found that it should be to give<br>Thai cultural understanding, web site public relation and tourists guide book. Finding results<br>showed that Chinese tourist from different sex, education level and place of birth make<br>different positive behavior.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Readiness Assessment in Working: A Case Study of Undergraduate Degree in the Human Resource Management Program of Panyapiwat Institute Management 2019-07-03T14:58:32+07:00 ณัฐนรี มลิซ้อน บำรุง สาริบุตร <p>The research aims to study factors affecting work readiness. Create and check the<br>quality of student readiness assessment tools of student in program of People and Organizational<br>Management of Panyapiwat Institute of Management. Determine the population and sample<br>groups of 39 people namely, the administrators of the institute, 1 person, lecturers in the field of<br>people and organizational management, 4 persons, representatives of 4 establishments and 30<br>undergraduate students in program of people and organization management. Data was collected<br>by using interview and questionnaires with the method of purposive sampling. The results were<br>as follows that the factors affecting the readiness were divided into 5 areas. The knowledge<br>was the aspect that students had the highest readiness to work. (2) Tools that are created as a<br>questionnaire, used to estimate 5 levels according to Likert's method. And the results of tool<br>quality checks by finding content validity with 5 experts more than 0.6. Cronbach’s alpha reliabily<br>as 0.96. And discrimination by Pearson's correlation as 0.31-0.89. The results of the research<br>will be used as a guideline for examination and development for students to be ready to work.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## E-Learning Lesson Model for Students Through the Network 2019-06-28T09:33:14+07:00 อุบลรัตน์ วิเชียร ปัญชรี อุคพัชญ์สกุล อัญชณา ศรีชาญชัย <p>Educational management according to Thailand 4.0 policy emphasizes creating<br>innovative outputs. Having communication and information technology skills applying the explicite<br>knowledge to develop their own works to meet the needs of society Moreover in accordance with<br>the 21st century skill that focuses on encouraging learners to learn on their own. E-learning lessons<br>are computer lesson that use the internet and students studying can study on their own. The<br>content of E-learning lessons will be presented in a multimedia manner. Therefore, E-learning has<br>so many advantages when comparing with the other methods. Especially, data accessibility.The design of instructional management using E-learning lesson through network system is one<br>of the method that help to develop students skills due to repeatly review the lessons. Develop<br>skills by yourself according to your needs at any time.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Cloud Enterprise Resource Planning 2019-08-07T08:51:01+07:00 เจริญศักดิ์ แซ่จึง <p>This article presents an overview of cloud enterprise resource planning with an attempt to create an understanding of the systems to organization’s executives and information systems decision makers. The first section of the article covers an overview and scope of enterprise resource planning (ERP) as well as its advantages and disadvantages in order to point out the strengths and weaknesses of an on-premise ERP. The second part includes cloud computing concepts, cloud computing delivery models, cloud computing deployment models and ERP deployment models. This part intends to relate the cloud computing technology to ERP. The third part presents benefits and challenges of a cloud ERP comparing to an on-premise ERP. The last section of the article includes some additional issues regarding migration from on-premise to cloud ERP and blockchain in cloud ERP in order to illustrate the transition to cloud ERP as well as putting an emerging technology onto cloud ERP respectively.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Agripreneurship Characteristics in Green Agribusiness 2019-06-28T09:33:18+07:00 มรกต กำแพงเพชร สวรรยา ธรรมอภิพล นรินทร์ สังข์รักษา <p>As concern for the environment becomes a universal phenomenon, surely the profile<br>of the ecologically conscious consumer has evolved along with this fundamental shift in public<br>attitude. After the Green Economy, the role of the farmers worldwide has been developed<br>to become an agricultural entrepreneur. The role aims at reducing the economic inequality and<br>raising the social environment-friendly which are the goal of sustainable development (SDGS).<br>The concept of Entrepreneurial Orientation is a new paradigm for driving the world economy.<br>The development of a farmer is one of the Thailand 4.0 model goals. It is driving to reform<br>the economic structure by changing a traditional agriculture to a modern agriculture. The<br>farmers should have the Agripreneurship characteristics to become a successful farmer. The<br>Agripreneurship characteristics will increase the ability to create and develop a profitable<br>business in the changing business environment and increase the awareness of a new business<br>opportunity. Furthermore, it will help farmers to build the business network and develop the<br>skills of management, marketing and sale, and strategy management. Agripreneurship characteristics<br>will help the agricultural entrepreneurs to be successful in Green Agribusiness.</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement## Financial Reporting and Statement Analysis 2019-06-28T09:33:15+07:00 รุ่งฤดี รัตนวิไล <p>หนังสือรายงานการเงินและการวิเคราะห์งบการเงิน เรียบเรียงโดย ผู้ช่วยศาสตราจารย์ชลิตพันธ์<br>บุญมีสุวรรณ สาขาวิชาการบัญชี คณะบริหารธุรกิจ มหาวิทยาลัยหัวเฉียวเฉลิมพระเกียรติ เป็นหนังสือใช้<br>ประกอบการเรียนวิชา รายการงานเงินและการวิเคราะห์งบการเงิน ของนักศึกษาสาขาบัญชีชั้นปีที่ 4<br>คณะบริหารธุรกิจ มหาวิทยาลัยหัวเฉียวเฉลิมพระเกียรติ เนื้อหาภายในหนังสือแบ่งออกเป็น 2 ส่วน คือ<br>ส่วนแรกจะเป็นการกล่าวถึงการรายงานทางการเงินตามมาตรฐานการรายงานทางการเงิน ของสภาวิชาชีพ<br>บัญชีในพระบรมราชูปถัมภ์ ซึ่งได้มีการออกมาตรฐานการรายงานทางการเงินตามมาตรฐานการรายงานทาง<br>การเงินระหว่างประเทศ (International Financial Report Standard : IFRS) ซึ่งเป็นการเปลี่ยนแปลง<br>วิธีการรายงานงบการเงินโดยนำแนวคิดเรื่องมูลค่ายุติธรรม (Fair Value) เข้ามาใช้ ส่งผลให้ธุรกิจต่าง ๆ<br>ต้องมีการปรับตัวเพื่อรองรับกับการเปลี่ยนแปลงที่เกิดขึ้น และส่วนหลังเป็นการวิเคราะห์งบการเงิน<br>โดยการนำข้อมูลที่ได้จากรายงานการเงินมาทำการวิเคราะห์ วัตถุประสงค์เพื่อประเมินมูลค่าของกิจการ<br>สำหรับเป็นข้อมูลในการตัดสินใจในการลงทุนในหลักทรัพย์นั้น</p> 2019-06-27T00:00:00+07:00 ##submission.copyrightStatement##