THE PERSPECTIVE OF RETAIL BUSINESS ENTREPRENEURS ON THE LEVEL OF MANAGEMENT ACCOUNTING TECHNIQUES IN MUEANG DISTRICT, SUPHANBURI PROVINCE

บทคัดย่อ

The objectives of this independent study were 1) Comments about the level of the use of managerial accounting techniques of the planning and control establishments. 2) Opinions about the level of the use of managerial accounting techniques of decision-making establishments. 3) Opinions about the level of the use of management accounting techniques in cost management establishments. The sample group used in the study was Retail business type in Mueang District Suphanburi province total 394 places. Data were collected by using questionnaires. The statistics used for data analysis were descriptive statistics consisting of percentage, mean and standard deviation and Inferred Inference statistics were used for one-way ANOVA analysis at the statistical significance level of .05.

            The study found that Opinions of small and medium-sized enterprises Retail businesses that use management accounting techniques in their operations use management accounting techniques first in planning and control. Composed Sales budget Cost of sales budget, administrative expenses At a high level. Next is decision making. Composed Setting sales prices Adding new products at a high level And lastly, cost management Composed Targeting profit before setting product prices Targeting the cost of goods in-store before deciding to make a purchase At a high level.

            The hypothesis test found that A retail business that has a registered trademark Operating capital, number of employees, duration of business are different, and there are different levels of management accounting techniques used.