Improving Cost Accounting System of a Peanut Processing Community Enterprise in Yasothon Province

Abstract

            The research aims to study the operation process of community enterprises in the case study and to recommend improvements in the cost accounting system to the personnel of the community enterprises in the case study. The research used participatory action research method where the researcher went to the field and worked with relevant personnel to collect data and used work flow symbol tools to record the work process for understanding and analysis. The research results are recommendations for new cost accounting, separating costs according to customer production orders, and recording costs using the first-in, first-out method to be consistent with actual work. In addition, the researcher provided training on cost accounting knowledge to the accounting staff. The results of the study and system improvement helped the management of the community enterprise in the case study to obtain accurate and appropriate information for use in business decision making.