Business Administration and Accounting Process Improvement for the Community Enterprises in Sansalee Sub-District, Wiang Pa Pao District, Chiang Rai Province

Abstract

This researchaims toimprove productionand marketing for the community
enterprises (community enterprises group of 5 products consisting of healthy herbal
drink group,universal solutiongroup, door mat and sleepinghammock group, broom
grass and weaving group, and Moo 6 hill tribe embroidery group) and to develop
suitable accounting system for community enterprises inSansalee Sub-District, Wiang
Pa Pao District, Chiang Rai Province. Research methodology was conducted as Participatory Action Research. Observation form, In-depth interviews, small group meeting
were used as research instrument. Qualitative data analysis was conducted through
Content Analysis.
Results:
Community enterprises in Sansalee Sub-District was established from the
gatheringofmembers whoareinterested tocreate products whichgenerateadditional
income for their families, utilize their free time, and reduce household expenses. For
their operation, most of them are producers and sell their own products. For the
accounting aspect, accounting record is conducted by a member of the community
enterprises, which just started doing the accounting less than 1 year, without any
accounting training. Accounting records are mostly written in a cash book.
Product development of each community enterprises are conducted and
analyzedwiththe participationof themembersand recognized themselvesascommunity
enterprises with good production capabilities. Group leader has the management
capability whichstrengthenand unitethegroup withclear disciplineand compliance
Group management is clear and transparent, marketing strategies were to provide varietyof products and quality improvement toserve marketneeds. After thelaunchof
the product into the market, return on investment was evaluated at 20 - 35 percent.
For the developmentof suitableaccountingsystemforcommunityenterprises, meetings wereconducted to discuss withinthegroup ontheneeds and problems
on the accounting bookkeeping. The community enterprises have problems on the
tools and equipment to conduct accounting bookkeeping, followed by inadequate
accounting fundamentals, and lack of support/advice from related organizations.
Therefore, courses are planned to train the members and accountants of the group
to improve their accounting knowledge and skills. The members are informed on
the benefit of accounting, with understanding and capability to conduct accounting
accurately, appropriately, and efficiently.