การศึกษาเรื่อง การใช้บัญชีบริหารในอุตสาหกรรมภาคใต้ มีวัตถุประสงค์การศึกษา ดังนี้ (1) เพื่อทราบถึงเทคนิคทางบัญชีบริหารที่อุตสาหกรรมในภาคใต้ใช้ (2) ทราบถึงบทบาทของนักบัญชี และ (3) เพื่อทราบถึงคุณสมบัติของนักบัญชีบริหาร ผลการศึกษาพบว่า เทคนิคบัญชีบริหารที่อุตสาหกรรมภาคใต้ใช้คือ การนำเสนอข้อมูลในลักษณะบัญชีการเงินมากกว่า บทบาทของนักบัญชีเกี่ยวกับการบริหารไม่ชัดเจนนัก และคุณสมบัติของนักบัญชีที่เสริมสร้างการบริหารเน้นทางด้านความรู้เกี่ยวกับพฤติกรรมศาสตร์ การบริหารเวลาและความสามารถในการปรับใช้สำนักงานสมัยใหม่
คำสำคัญ : บัญชีบริหาร
In the past five years (1990-1994), the manufacturing sector has contributed significantly to the country economic growth. At present executives are sometimes hesitant about making a particular decision. Business executives are aware that they want more information before making a final choice. Hence, research on managerial accounting application was undertaken with three specific objectives:
1. investigation of current managerial accounting and techniques,
2. accountant roles, and
3. current characteristics of managerial accountants
Research methodology was based on the questionnaires and interviews with accountants who work in various manufacturing sector. The target manufacturing was set at 100 samples. The industrial areas covered three provinces of Trang, Surat Thani and Songkhla Total samples obtained were 86 samples drawn from each province proportionately to industrial establishment in the province as follow :
Province No. of Samples
Trang 22
Surat Thani 13
Songkla 51
Total 86
The Findings of managerial accounting application revealed five categories of managerial accounting techniques currently used, namely: (1) profit and loss statement report (2) decision making process, (3) planning and control, (4) delegation of authority, and (5) the analysis of financial statement.
The study also revealed that managerial accounting was oriented toward the presenting of the financial accounting. A companys department of accounting and finance was the main initiator to introduce managerial accounting techniques to their department (43.0%) and the executive team (31.4%). The main problems of using managerial accounting were the lack of awareness of the importance of managerial accounting application (23.3%), and the lack of setting proper accounting system and practices (23.3%)
Further study revealed the following : (1) accountants indicated that financial accounting report is important (37.2%) (2) accountants gave advice to management on financial aspects with regard to decision-making (29.1%) (3) accounting information for evaluation (38.4%), (4) good accounting practice and auditing (31.4%), and other accountants role were less significant.
Accountant indicated the degree of significance as the median was the knowledge of behavioral science (43.0%), capability of time management (47.7%), adaptation to modern office equipment (33.7%), and other criteria were very low.
The study team is confident that accounting human resource development is very important. Human resource development may be conducted in two different ways: in-house training done by the firms personnel, and educational institutes.
Key Words : Managerial Accounting (Mgtacc)
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