BOOKKEEPING PROBLEMS IN COMMUNITY ENTERPRISES OF GROUPS OF MANUFACTURERS IN PROCESSED GOODS AND FOOD PRODUCTS, SIRINDHORN DISTRICT, UBON RACHATHANI PROVINCE

Abstract

This research titled “Bookkeeping Problems in Community Enterprises of Groups of Manufacturers in Processed Goods and Food Products, Sirindhorn District, Ubon Ratchathani Province” included the following objectives: 1) to study the state of bookkeeping in community enterprises of groups of manufacturers in processed goods and food products, Sirindhorn District, Ubon Ratchathani Province; 2) to propose the bookkeeping problems in community enterprises of groups of manufacturers in processed goods and food products, Sirindhorn District, Ubon Ratchathani Province; and 3) to compare the bookkeeping problems in community enterprises of groups of manufacturers in processed goods and food products, Sirindhorn District, Ubon Ratchathani Province through the classification of the bookkeepers’ genders, ages, educational levels, and accounting experiences. The population of this research were bookkeepers of 26 community enterprises of groups of manufacturers in processed goods and food products, Sirindhorn District, Ubon Ratchathani Province. The research instrument was the questionnaire. The statistics used for the data analysis were frequency, percentage, means, standard deviation, t-test, and F-test (One Way ANOVA). The results of the study were as follows. 1) For the state of bookkeeping, the majority of community enterprises had their bookkeeping in a simple form. The bookkeepers of the community enterprises had been working in the position of group bookkeeper for more than 5 years. These bookkeepers were in-service trained on bookkeeping for community enterprises once a year as maximum and they manually recorded the bookkeeping rather than through computers system. 2) The overall bookkeeping problems of the community enterprise bookkeepers were at a high level that could be chronologically arranged from the highest to the lowest as follows: (1) work instruments; (2) accounting documents and methods; (3) accounting competency; (4) supervisory agencies. 3) In the comparative analysis of the bookkeeping problems, the bookkeepers of the community enterprises with differences in genders, ages, educational levels, and accounting experiences had no difference in their opinions towards bookkeeping problems.