Guidelines for risk management of Ban Nong Rhino Rattan Basket Community Enterprise Thoeng District, Chiang Rai Province

Authors

  • Juthamas Mamongkol Office of the Vocational Education Commission
  • Darathip Suksamran Bank for Agriculture and Agricultural Cooperatives
  • อรวรรณ เชื้อเมืองพาน Assistant Professor, Faculty of Accounting, Chiang Rai Rajabhat University
  • Woralak Wannalo Assistant Professor, Faculty of Accounting, Chiang Rai Rajabhat University

Keywords:

Management, Risk, Community Enterprise, Wicker Basket

Abstract

The purpose of this study was To study the internal control system of community enterprise group, processing development and product design from rattan basket Ban Nong Rad, Thoeng District, Chiang Rai Province of community enterprise group, processing development and product design from rattan basket Ban Nong Rad, Thoeng District, Chiang Rai Province.The population and the sample were 10 members of the Community Enterprise Group for Processing Development and Product Design from Rattan Basket Ban Nong Rad, Thoeng District, Chiang Rai Province by participatory observation. in-depth interview group chat            From the study, it was found that the strategic risk factors were strategic planning for member management within the group regarding time allocation policy. due to having to wait for members to be free from full-time jobs Therefore able to weave wicker baskets Members do not weave wicker baskets as their main job. Therefore, members find less free time to weave rattan baskets. Patterns are not very new. The community still wants to preserve the authentic Tai Yai identity. because it will be preserved for descendants to continue Increasing competition in the market should export products to be sold outside the area.            Operational risk factors include, from planting rattan plants, they need to be well taken care of. natural disaster Especially in the rainy season, floods can cause a shortage of raw materials. obstacles to work Members should be trained to become more proficient in their work.            Financial risk factors include prices of materials, equipment, unstable prices due to inflation from economic recession. But the government agencies have given a period of 3 years to repay the debt, allowing members to make a certain amount of profit. sufficient to repay the loan debt.          Regulatory risk factors include work processes that do not comply with agreements. The impact is very high and there is some chance of occurring. Due to the mismatch of members' free time, there is more non-compliance. thus affecting the production causing insufficient production of rattan baskets to allocate profits to members

References

กานต์ธีรา พละบุตร (2562). กลยุทธ์ในการบริหารความเสี่ยงที่ส่งผลต่อความอยู่รอดขององค์กร:การศึกษาเชิงประจักษ์ของวิสาหกิจชุมชนในจังหวัดเลย.วารสารบัญชีและการจัดการ มหาวิทยาลัยมหาสารคาม.11(4).62-80.

ขัตติยา ด้วงสำราญ. (2564).บริหารความเสี่ยงอย่างไรให้องค์กรไร้วิกฤต. วารสารสหวิทยาการมนุษยศาสตร์ และสังคมศาสตร์. 4 (1). 340-351.

จิณห์ระพีร์ พุ่มสงวน. (2565 กรกฏาคม 4 ). การควบคุมภายในตามแนวทางของ COSO. จากhttp://rama4.mahidol.ac.th/risk_mgt/?q=article/05252014-1648

ญานินท์ เยลึและอรวรรณ เชื้อเมืองพาน. (2565). การวิเคราะหความเสี่ยงของกลุมวิสาหกิจชุมชนทอผ้าบานเทอดไทยอําเภอแมฟาหลวงจังหวัดเชียงราย.วารสารบัญชีปริทัศนมหาวิทยาลัยราชภัฏเชียงรายปที่ 7 (2).86-101

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Published

2023-06-30

How to Cite

Mamongkol, J., Suksamran, D., เชื้อเมืองพาน อ., & Wannalo, W. (2023). Guidelines for risk management of Ban Nong Rhino Rattan Basket Community Enterprise Thoeng District, Chiang Rai Province. The Journal of Accounting Review Chiang Rai Rajabhat University, 8(1), 85–99. retrieved from https://so02.tci-thaijo.org/index.php/JAR_CRRU/article/view/263941

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Section

Research Articles