Knowledge Management in Accounting for Cost and Return Analysis of Community Products


  • kirana yeesoonsam Department of Finance and Accountancy, Faculty of Management Science, Chiang Mai Rajabhat University



Community business accounting, Cost accounting, Cost and return analysis


This study aims to develop the knowledge of accounting and analyze the cost and benefit of the products from Ban Kong Ha community in Pong Yaeng Sub-district, Mae Rim District, Chiang Mai Province. As this is a Participatory Action Research, a training of accounting knowledge including the basic accounting information was provided to a number of the community’s members, which the knowledge of accounting consists of recording of receipts and payments, product cost recording, show performance of financial statements and financial position of the group in each period. The training was intended to encourage the members to become aware of the importance of accounting. The participants were evaluated their knowledge and comprehension in accounting by using questionnaires before and after the training. The result after the training showed that, the participants had a higher than of 17.43 of the knowledge and comprehension in accounting. in addition, analyzed the cost and benefit of the community’s products, it showed that the original selling prices in some products were lower than the appropriate selling prices, such as liquid products including shampoo, conditioner, shower cream, and fruit jam products, for example, group 1 liquid products Originally, the community enterprise group had set a retail price of 69 baht per unit and a wholesale price of 50-60 baht per unit, but the appropriate selling price was 72 baht per unit, etc. Therefore, in order to achieve the actual profit, the process of setting the products’ selling prices is recommended to adjust and use it as a guideline for cost-benefit analysis new community products in the future. However, accounting training sessions were organized to train the accountants from the community enterprise for the accounting record, and there were three validation checks for assessing the accuracy level each month and completeness of the actual training.  The results showed that the accountants were able to record the accounts and prepare the financial statements accurately.  The score levels increased, from 35 percent to 65 percent and 90 percent.


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How to Cite

yeesoonsam, kirana. (2022). Knowledge Management in Accounting for Cost and Return Analysis of Community Products. Community and Social Development Journal, 23(1), 213–227.



บทความวิจัย (RESEARCH ARTICLE)