The Development of Accounting System on Manufacturing and Sales OTOP Group of Villagers, Wang Saphung District, Loei Province

Abstract

                   The research purposes were 1) to investigate the problems and obstacles of the accounting operation in order to develop the accounting system which is Generally Accepted Accounting Principles: GAAP, and 2) to determine the guidelines of the correct accounting system. The mixed methodology between quantitative and qualitative research entitled, the research sample consisted of 20 groups of the local producers who are villagers, manufacturing and sale the One Tambol One Product (OTOP) in Wang Saphung district, Loei province. The research findings were revealed as follows:

                    The problem in accounting of villager group who manufactures and sales the OTOP in Wang Saphung district, Loei province were obviously found that the internal problem was occurred in terms of the tools for the work operation, the abilities, the cooperation and coordination, documents and accounting methods.  For the need of guidelines for accounting system development, the manufacturers’ opinion about the guidelines to develop the accounting system, manufacturing system, disbursement of raw materials, purchase of raw materials system and packaging, and merchandise system, and the  payment and disbursement system which group of villagers were needed.  The group of villagers manufacturing and sale the OTOP in Wang Saphung district, Loei province were trained about the accounting system development, the pre-test and post-test were conducted with the participants to obtain their understanding and applied the result to improve them.  The result showed that after the training, the participants gained higher scores more than pre-training.  This implied that the training participants understood thoroughly and could operate the accounting system after training.