Accountancy Knowledge Management for Develop Processing Good Producer Group of Agriculturist Housekeeper Group of Tip Si La, Mueng, Tak.
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The objective of this research was to manage accountancy knowledge and to develop a production group of Gontipsila agriculturist housewife group, Muang, Tak. The research procedure had 2 steps. Firstly, a story about group was studied. Secondly, product cost management was investigated. Data collection, 6 persons of chairman and committees of the production group were selected for purposive sampling and were interviewed. Descriptive analysis and quantitative analysis were used. The production group produced 2 products of a meat coconut product and a traditional toffee product. It was found that the meat coconut product had product cost 17.51 baht per unit. The traditional toffee product had product cost 16.09 baht per unit. The overall production value of two products per normal production was 3,500 baht. The product cost management of two products should promote the production group to produce the traditional toffee product because of low product cost and high profit. Servicing cost management should reduce direct material cost. Guideline of researcher introduced reducing the production cost of waste from the production process and increasing production quantity.
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