The Financial Management Development of The Organic Nong Pa Krung Group in Nong Pa Krung Sub-district, Muang District, Chiang Mai Province

Abstract

This research is participatory action research (PAR) and aims to create a financial management system of the organic Nong Pa Krung group in Nong Pa Krung Sub-district, Muang District, Chiang Mai Province. This study was done by in-depth interviews and focus group discussion with thirteen respondents of the organic Nong Pa Krung group, and the creation of community learning process by viewing the model community. Action by the P-D-C-A cycle. The duration of the study was done 28 February 2557 to 28 February 2558. The study has discovered that in the past, the group had no financial management systems. The Group's financial accounting records only the memo; therefore, three appropriate financial accounting systems were made based on the P-D-C-A cycle: cash sales system, credit sales system and payment Systems. These constructed systems were used to experiment on the respondents. The respondents have been trained by the actual work (On the Job Training). They have the ability to extract revenue, expenses, gains and losses as well, including how to calculate the cost to prepare the action plan for the future.