ผลกระทบของการใช้บัญชีบริหารต่อผลการดำเนินงานของสหกรณ์การเกษตรในภาคใต้

Abstract

The study determined roles and level of managerial accounting implementation on organizational performance of agricultural cooperatives in the Southern region of Thailand. Data of three performance indicators, as dependent variables (net income, average total asset, and return on equity) of the year 2016 and 2017, and four dimensions of managerial accounting implementation, as independent variables (planning, control, making decision, and other accounting techniques) were collected by self-administered questionnaire. All the cooperatives locate in the Southern region were selected and posted questionnaire by mail. The response rate was 51.3%, 360 cooperatives. Almost half of respondents worked as a cooperative manager (168 persons, or 46.7%). Provinces which had the highest and lowest response rates were Ranong (10 from 14 cooperatives, or 71.4%), and Krabi (12 from 42 cooperatives, or 28.6%), respectively. All the cooperatives implemented managerial accounting techniques in moderate level. If full score was 5 (most implementation), an average mean scores of the implementation were 3.64, 3.66, 3.75, and 3.46, respectively. The dominant technique that cooperatives mostly did not practice was flexible budgeting from the planning dimension. They claimed that because of insufficient human resources and budget. In addition, all managerial accounting techniques were monitored and reviewed on yearly basis. Factor analysis was performed and divided independent variables into 8 groups, total accumulate variance of 73.53%. Then all groups were tested their roles on organization performance indicators mentioned above by multiple regression analysis. Results showed that performance evaluation had negative impact on net income 2017 and 2018 (t -2.302, p=.022; and t= -.136, p=.029, respectively). In contrast, it seems that the cooperatives could enhance more net income if being implemented financial analysis techniques (t=3.350, p=.001; and t=.215, p=.001, respectively)