รูปแบบการทำบัญชีครัวเรือนเพื่อพัฒนาเศรษฐกิจครอบครัว

Abstract

The objectives of this research were: 1) to analyze the behavior of household accounting for developing family economy, 2) to study ways of making household accounting and 3) to develop the model of household accounting by studying  qualitative and quantitative  approaches. The qualitative target groups were 70 people from 15 volunteer families for household accounting. The methods of collecting data were interview, observation and group discussion. The data was analyzed by content and conclusion. The 35 quantitative samples were from 10 families and the method of data collection was by questionnaire. The statistics used for collecting data were percentage, mean and standard deviation. The result of the research was concluded as follows;

The results were as follows:

1. The analysis result of the behavior of household accounting application for developing family economy were obviously found as follows. 1) The process of data collection and note taking was divided into five areas: (1) the household accounting note; (2) the keeping of household accounting application evidence; (3) the knowledge and understanding in household accounting application; (4) the families participated in household accounting application; and (5) the perception of the household accounting application. 2) The process of analysis and operation of financial reports divided into four areas: (1) the conclusion of income-expenditure accounting, (2) the conclusion of cost accounting of each occupation, (3) the analysis of occupational cost accounting, and (4) the comparing between the household accounting application. And 3) The process of utilization in management and financial decision was divided into six areas: (1) the household accounting application, (2) the household accounting application for expenditure reduction; (3) the household accounting application to increase the incomes; (4) the household accounting application to create discipline, (5) the household accounting application for planning the fund use, and (6) the household accounting application for debt reduction.

2. The ways of making household accounting to develop family economics found that the ways of making household accounting influencing actions consisting with valuation of issue in 3 three ways of making household accounting that were the behavior of data collecting as well as making household accounting, the behavior of analyzing as well as financial reporting from the household accounting and the behavior of utilization in administration and making decisions.

3. Developing the ways of making household accounting to develop family economics by collecting data and recording found that those who adopted household accounting made a new accounting system that was easy to use so it could be analyzed that everyone could use and apply with the household accounting by classifying the income and expense clearly and its mean was 4.70. The financial report found that the family who applied household accounting could summarize the income and expense for each occupation comfortably; moreover, the analysis of household accounting taught people how to give importance to it and how to spend money for necessities as well as to save money from unnecessary items. Its mean was 4.80. The utilization of administration and financial decision found that household accounting affected to make decision for accountants’ business expansion and make the business run certainly and its mean was 4.80.