The Journal of Accounting Review Chiang Rai Rajabhat University

Development of Cost Reduction Strategies to Enhance Productivity of Community Enterprises in Pa Daet Subdistrict, Mae Suai District, Chiang Rai Province

2025-04-29T11:28:02+07:00

This research aimed to study the context, problems, needs, and production costs, as well as to develop strategies for reducing production costs in order to enhance productivity. It also sought to build knowledge and skills related to cost reduction and to conduct a comparative analysis of production costs before and after implementation among community enterprises in Pa Daet Subdistrict, Mae Suai District, Chiang Rai Province.

The sample group consisted of 50 individuals, including authorized representatives, community enterprise members, group leaders, and occupational group representatives. Participants were selected using purposive sampling. Data was collected through interviews and cost data collection forms. The data analysis involved three main steps: data reduction, data organization, and interpretation through logical reasoning, leading to conclusions aligned with relevant concepts and theories. The findings revealed that cost recording among community enterprises was still lacking in detail. Typically, costs were recorded in general terms in notebooks or sometimes merely memorized, which led to missing critical details. Cost calculations were simplified, often including only raw material costs, member labor costs, and general expenses. The development of cost-reduction strategies applied ECRS principles and value analysis, which focused on streamlining processes to maximize production efficiency while enhancing both products and production processes without incurring unnecessary costs. This promoted both cost-effectiveness and product quality, leading to increased productivity and long-term sustainability for the community enterprises. A comparative analysis of production costs before and after implementing improvements showed a decrease in costs, along with increases in productivity and product quality. The study also proposed further strategies such as reducing packaging and transportation costs and establishing a long-term cost database system to support sustainable development.

Relationship between Emotional intelligence, Achievement Motivation with Transformation Leadership of Operational Officer 7 at Government Savings

2025-06-04T17:09:55+07:00

The objectives of this research were 1) to examine whether employees' personal factors affect the level of change leadership, 2) to analyze the level of change leadership among Operational Level 7 employees at the Government Savings Bank Head Office, and 3) to explore the relationship between emotional intelligence and achievement motivation with change leadership. The sample consisted of 400 Operational Level 7 employees selected through purposive sampling based on position criteria. Data were collected using a four-part questionnaire, validated for content validity by experts, with a reliability coefficient (Cronbach’s Alpha) of 0.91. Data collection was conducted through Google Forms and online platforms, including E-mail and Line. The data were analyzed using descriptive statistics (percentage, mean, and standard deviation) and inferential statistics, including t-test, F-test (One-way ANOVA), and Pearson’s correlation coefficient. The results revealed that personal factors such as age, education level, years of service, and salary significantly influenced change leadership at the .05 level. Furthermore, emotional intelligence and achievement motivation were found to have a moderate positive correlation with change leadership, with correlation coefficients of 0.513 and 0.474, respectively, which were statistically significant at the .01 level.

Technology Acceptance Factors Influencing the Decision-Making Process of Purchasing Beverages from Automatic Beverage Brewing Machines in Surat Thani Province

2025-07-30T10:57:13+07:00

This research aims to study 1) factors of technology acceptance involving automatic beverage vending machines in Surat Thani Province, 2) the decision-making process when people buy beverages from automatic beverage vending machines in Surat Thani Province, and 3) factors of technology acceptance affecting the decision-making process when people buy beverages from automatic beverage vending machines in Surat Thani Province. This research is a quantitative study. The sample size was determined by using the specific Cochran formula. The sample population was 385 people who had used automatic beverage vending machines in Surat Thani Province. The research instrument was a questionnaire. The statistics used for data analysis were mean and multiple regression analysis.

The research findings revealed that the factors influencing the acceptance of automated beverage vending machines and the purchasing decision-making process of residents in Surat Thani Province, overall, were at the highest level. Furthermore, it was found that three technology acceptance factors—namely, attitude toward use, intention to use, and actual usage significantly affected the purchasing decision-making process at the 0.05 statistical significance level. These factors could explain 68.70% of the variance in the purchasing decision-making process (Adjusted R-squared = 0.687). The findings of this study can serve as a guideline for enhancing the design and marketing strategies of automated beverage vending machines to better meet consumer needs.

Information Seeking, Purchasing Behaviors, and Strategic Customer Experience Management Influencing Purchasing or Renting Decision Making on Industrial Air Blowers

2025-07-22T16:12:41+07:00

The objective of this research was to examine information-seeking behavior, purchasing behavior, and customer experience management strategies that influence the decision to purchase or rent industrial air blowers. This quantitative study employed a survey-based approach to collect data through a one-time measurement from decision-makers in industrial organizations, such as executives, procurement officers, maintenance personnel, and engineers. The sample group was selected from key economic regions including Bangkok and its metropolitan area, the Eastern, Central, Northern, and Western regions of Thailand. A total of 400 respondents were selected using purposive, quota, and accidental sampling methods. Data were analyzed using descriptive statistics, F-test/One-Way ANOVA, and multiple regression analysis.

The findings revealed that the majority of respondents sought information about industrial blowers through online media, with Google being the most used platform (185 respondents or 46.25%), For offline sources, trade shows and exhibitions were the most utilized (159 respondents or 39.75%).

The Hypothesis testing indicated that differences in business characteristics significantly influenced patterns of information-seeking, purchasing or renting behavior, and perceptions of customer experience management strategies. Additionally, perceptions of customer experience management strategies were found to significantly influence the decision to purchase or rent industrial air blowers.