Development of Financial Management Process for community Cassava Yard through the Process of Knowledge Sharing with Triple Helix Model for Sustainable Growth, a Case Study of Thaphra Community Enterprise Cassava Yard, Khon Kaen Province*

Abstract

The research aims to examine the contexts of financial management in the studied large agricultural community enterprises, to design and develop a financial management system that responds to the demands and needs of the community cassava yard operated under the cooperation between Ban Nongwaengsaklak and Ban Huaytoey agricultural community enterprises, Tha Phra Subdistrict, Khon Kaen Province. The action research approach was applied to outline research activities. The results of the initial analysis were then used as a frame of reference to design and identify the required financial management system. The determined system supports the administration of key activities of Thaphra community cassava yard as well as enhances the processes of management of the two community enterprises holistically. It also enabled both community enterprises to be resilient to change in the management platform and both domestic and international industries in the future. The purposive sampling approach was used to gather 42 samples from members of both large community enterprises.  The data were collected by employing in-depth interviews and action research approach and content analysis.  The results show that 1) the studied area consists of two community enterprises: the first group with 38 members from Ban Nongwaengsaklak and the second group with 33 members from Ban Huaytoey. Both enterprises were registered as the official community enterprise in 2020 and have collaboratively administrated key activities in regard to cassava agriculture as well as the operation of community cassava yard, 2) the development of financial management processes for community cassava yard based on a triple helix approach includes various dimensions, namely developing a practical organizational chart, setting up the financial document management system, applying the ready-to-use application to serve calculating matrix and manage the collection of accounting and financial data. After a period of process testing, the efficiency of financial management has increased, especially through the aspect of monitoring and controlling cash records and the expenditure of the procedures at the community cassava yard.