Guidelines for Developing Homestays to Promote Tourism of Koh Rien Community, Phra Nakhon Si Ayutthaya District, Phra Nakhon Si Ayutthaya Province

Abstract

This research article aimed 1) to develop community enterprises in providing homestay services and organizing activities and travel routes, 2) to develop community enterprises in marketing, public relations, and online communication, and 3) to develop community enterprises in accounting and accounting systems. Purposive sampling was used to select a sample group, namely Baan Thai Koh Community Enterprise Group, Koh Rien subdistrict, Phra Nakhon Si Ayutthaya district, Phra Nakhon Si Ayutthaya province. The key informants were a group president, members of a group, and accountants. As for research tools, the researcher used an interview consisting of open-ended questions to collect data. The results showed that 1) in developing community enterprises in providing homestay services and organizing activities and travel routes, there was promotion of local wisdom through ecotourism, which was regarded as one of the uniqueness of that area. However, there was no policy to promote the development of homestay accommodation. 2) The development of community enterprises in marketing, public relations, and online communication was not yet clear and concrete. There was still a lack of knowledgeable personnel understanding in this area. 3) As for the development of community enterprises in accounting and accounting systems, production cost analysis currently used was the estimation method with no break-even analysis and a little ability in accounting work. Cost analysis currently used did not cover accounting principles.