การใช้เทคนิคทางบัญชีของวิสาหกิจขนาดกลางและขนาดย่อม กรณีศึกษา: วิสาหกิจประเภทอุตสาหกรรม ในจังหวัดสุราษฎร์ธานี

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สมนึก เอื้อจิระพงษ์พันธ์ ปานแก้วตา ลัคนาวานิช ไพศาล แซ่แต้

Abstract

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.

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นิพนธ์ต้นฉบับ (Original Article)