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Management Accounting Techniques Used in The Small and Medium Enterprises Case Study : Industrial Enterprises in Suratthani Province
The purpose of this research was to study the utilization and the level of techniques used in management accounting for small and medium enterprises in case study of the industrial sectors in Suratthani Province. The techniques used in the management accounting were divided in to aspects (1) costing (2) planning and control (3) decision making (4) performance appraisal. Moreover, the study also included the relationship between general information together with the operational outcome and the level of techniques used in management accounting as well as its problems and obstacles. The data was collected from 147 questionnaire forms.
The result showed that the enterprises used the four aspects correlatively although the technique of costing was preferred, as its level of utilization was the highest. Meanwhile, the result of the test on the relationship revealed that the general information and the operational outcome were not correlated with the majority level of the techniques used in management accounting. On the other hand, the main problem and obstacle was a lack of skilled personnel in management accounting techniques.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.บทความที่ตีพิมพ์ ถือเป็นลิขสิทธิ์ของวารสารวิทยาการจัดการ อย่างไรก็ตาม วารสารวิทยาการจัดการไม่สงวนลิขสิทธิ์ในการทำซ้ำ คัดลอก หรือเผยแพร่ แต่จะต้องอ้างอิงให้ถูกต้องตามหลักวิชาการ