Business Review Journal <p>เพื่อเผยแพร่ความรู้ทางวิชาการแก่บุคคลทั่วไปและส่งเสริมให้อาจารย์ประจำและผู้ทรงคุณวุฒิในสาขาต่างๆ ได้เสนอผลงานทางวิชาการบทความปริทัศน์ (Review Article) นี้อยู่ในสาขาวิชาเศรษฐศาสตร์ บริหารธุรกิจ และการจัดการ/สหวิทยาการด้านมนุษย์ศาสตร์และสังคมศาสตร์</p> en-US <p>บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสารธุรกิจปริทัศน์</p> <p><span class="fontstyle0">ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้เป็นความคิดเห็นส่วนตัวของผู้เขียนแต่ละท่านไม่เกี่ยวข้องกับมหาวิทยาลัยหัวเฉียวเฉลิมพระเกียรติ และคณาจารย์ท่านอื่นๆในมหาวิทยาลัยฯ แต่อย่างใด ความรับผิดชอบองค์ประกอบทั้งหมดของบทความแต่ละเรื่องเป็นของผู้เขียนแต่ละท่าน หากมีความผิดพลาดใดๆ ผู้เขียนแต่ละท่านจะรับผิดชอบบทความของตนเองแต่ผู้เดียว</span></p> (ผศ.รุ่งฤดี รัตนวิไล) (หฤษฎ์ โตพันธุ์) Fri, 28 Jun 2019 09:33:29 +0700 OJS 60 Big Data กับการบริหารในยุคปัจจุบัน ชลิตพันธ์ บุญมีสุวรรณ ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Service Quality and Corporate Social Responsibility Affecting on Customer Satisfaction of Starbucks Coffee Shop at Central Plaza Phitsanulok <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> กาญจนา ทวินันท์, มนตรี ธรรมพัฒนากูล, สิทธิชัย ชูสุวรรณ์, สุกัญญา โตแทนสมบัติ ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 White Ocean Strategy Business Based on Buddhist Integration <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> คีตา องอาจ ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Inflf luence of Customer Relationship Management and Entrepreneurial Leadership on the Performance of Eldercare Services Business <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> ดวงสมร รุ่งสวรรค์โพธิ์ ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Inflf luence of Firms’ Characteristics on Firms’ Value Through Corporate Social Responsibility Report of the Listed Companies in the Stock Exchange of Thailand <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> ดารารัตน์ โพธิ์ประจักษ์, มนตรี ช่วยชู, ฐิตาภรณ์ สินจรูญศักดิ์ ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Tourism Marketing Promotion Strategy which Inflf luence Tourism Motivation to Generation Z in Bangkok Metropolitan Region <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> พรรษกฤช ศุทธิเวทิน, ภูเกริก บัวสอน ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 A Causal Factors Model Inflf luencing Consumer Loyalty toward AliExpress Application of China in Thailand <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> แววมยุรา คำสุข, มรกต กำแพงเพชร, อาภรณ์ ภู่เผือก, ปรียา ศิวเวชช, พัฒนพงศ์ เพ็งจันทร์, ฉัตรแก้ว ฮาตระวัง ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 The Evaluation Research of Bachelor Degree in Business Administration Marketing Program (Revised 2013) Business Administration Faculty Huachiew Chalermprakiet University <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> สุเมษ เลิศจริยพร ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 The Development Guidelines for Human Capital of Operation Level Staff in Mice Industry <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> นุช สัทธาฉัตรมงคล, เกิดศิริ เจริญวิศาล, พิทักษ์ ศิริวงศ์ ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Customer Satisfaction towards Service in the Tourism Business Case Study: Your Friends Travel Company, Phitsanulok Province <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> มนตรี ธรรมพัฒนากูล, กาญจนา ทวินันท์, เพ็ญนภา ประสงค์, ฉัตรพล ผาสิงห์ ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Community Retail Stores’ Image and Marketing Activities Improvement towards Customers’ Lifestyle in the Southern Region of Thailand <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> พวงชมพู โจนส์, นราภรณ์ ธรรมดี, อรรถพล ธรรมไพบูลย์, นุช สัทธาฉัตรมงคล ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Cultural Dimensions of Chinese that Affect to the Service Quality Expectations of Thai Restaurants <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> ธันยมัย เจียรกุล ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Attitude of Service Provider in Tourism Industry Supply Chain toward the Positive Behavior to Encourage Guideline of Chinese Tourists in Thailand <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> ชุติระ ระบอบ, ชณิชา หมอยาดี, พรวิสา ทาระคำ, อภิญญา ไกรสำโรง ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Readiness Assessment in Working: A Case Study of Undergraduate Degree in the Human Resource Management Program of Panyapiwat Institute Management <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> ณัฐนรี มลิซ้อน, บำรุง สาริบุตร ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 E-Learning Lesson Model for Students Through the Network <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> อุบลรัตน์ วิเชียร, ปัญชรี อุคพัชญ์สกุล, อัญชณา ศรีชาญชัย ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Cloud Enterprise Resource Planning <p>This article presents an overview of cloud enterprise resource planning with an attempt<br>to create an understanding of the systems to organization’s executives and information systems<br>decision makers. The first section of the article covers an overview and scope of enterprise<br>resource planning (ERP) as well as its advantages and disadvantages in order to point out the<br>strengths and weaknesses of an on-premise ERP. The second part includes cloud computing<br>concepts, cloud computing delivery models, cloud computing deployment models and ERP<br>deployment models. This part intends to relate the cloud computing technology to ERP. The<br>third part presents benefits and challenges of a cloud ERP comparing to an on-premise ERP.<br>The last section of the article includes some additional issues regarding migration from on-premise<br>to cloud ERP and blockchain in cloud ERP in order to illustrate the transition to cloud<br>ERP as well as putting an emerging technology onto cloud ERP respectively.</p> เจริญศักดิ์ แซ่จึง ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Agripreneurship Characteristics in Green Agribusiness <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> มรกต กำแพงเพชร, สวรรยา ธรรมอภิพล, นรินทร์ สังข์รักษา ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700 Financial Reporting and Statement Analysis <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> รุ่งฤดี รัตนวิไล ##submission.copyrightStatement## Thu, 27 Jun 2019 00:00:00 +0700