From the past many organizations have been severe impacted to their business continuity from unexpected disruptions or disasters. Disruptions to the business can result in company damage and failure. Therefore it is necessity for all organizations to establish and to apply a business continuity management (BCM) system based on ISO 22301 appropriate to its needs. It has been developed to protect against the likelihood of occurrence and recover from major incidents resume critical business activities and speed up the return to normal operations. This article is aim to study on the academic documents relevant literatures and to combine its knowledge about ISO 22301 with full explanation of BCM concept. Under the framework of ISO 22301 the process will be driven effectively to the success by 3 key factors starting from the executive management’s encouragement with its own set of goal in gearing forward to the BCM system. With full knowledge and clear understanding the BCM team will play a major role to ensure that a crisis management framework is consistent with best practice. All levels of staff members are fully aware of their role within the system and able to implement successfully with full co-operations and the opportunity to continuously improve company business culture. Lastly a recognized benchmark of good practice in BCM operation by one organization in Thailand has been mentioned as an example herewith. It goes without any doubts that it will be useful for other organizations those who like to follow and apply into good practice in accordance with the ISO 22301 effectively.

The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.

The objectives of this research are to study factors affecting the sustainable success and define the key performance indicators. The research instruments used for data-gathering were semi-structured interview. The results of the interviews were created by using independent variables in questionnaire. The populations of this research are the 54 fast dining business entrepreneurs within 500 metres around the Thawes Area. The information collected by 54 questionnaires with a 100% response rate and analyzed and processed by computer. The results were as follows : There are three main factors affecting the sustainable success of the fast dining business in Thawes area which are internal operation social responsibility and environmental responsibility. Internal operation composed of reasonal pricing fast services constant tasty great hospitality and always keep a good standard. Social responsibility consisted of fresh ingredients cooking process with heath concerns clean kitchen pricing display and following the law of minimum wage employment hiring. Environmental reposibility are include using uncontaminated seasoning reliable source of food ingredients non-toxic cooking material unexpired seasoning and safe tableware and food container. The result can lead to 10 key performance indicators. It’s include customer satisfaction towards services customer satisfaction on the constant taste customer satisfaction on resonable pricing customer confidence in food standard customer confidence in freshness of food ingredients customer confidence in the cleanliness of food customer confidence in the cleanliness of cooking material and kitchen customer confidence in clear pricing display employees satisfaction on their wage and customer confidence on the safety of food. The suggestions were that the entrepreneurs should improve their business to earn more profit and train their employee for a successful service. Related educational Institution and government sectors must be coordinated to develop entrepreneurs in fast dining business to maximize ability for a sustainable success.

The purposes of the study were to explore success of the organizations which applied Balanced Scorecard to assess the performance and also investigate factors affecting successful implementation of the balanced scorecard of companies in Bangkok metropolitan. The data were collected from the samples which were organizations in production industry registered with Federation of Thai Industries up to 2010 by means of 400 copies of the questionnaire and analyzed by the frequency distribution percentage distribution standard deviation Pearson Product Moment Correlation Coefficient and Multiple Regression Analysis. The result showed that factors that influenced the implementation of the balanced scorecard in the organizations were factors regarding working process organizational structure and conflicts respectively.