จำนวน Repository ( 3447 )

ระบบสารสนเทศทางการบัญชีเชิงกลยุทธ์ของกลุ่มเทคโนโลยีและอุตสาหกรรมเป้าหมายภายใต้การขับเคลื่อนสู่ประเทศไทย 4.0
ระบบสารสนเทศทางการบัญชีเชิงกลยุทธ์ของกลุ่มเทคโนโลยีและอุตสาหกรรมเป้าหมายภายใต้การขับเคลื่อนสู่ประเทศไทย 4.0

The research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 5000001-7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level (  =3.64). Also the usability of accounting information systems was totally at high level (  =3.67) whose data collection was at  =4.00 data processing at  =3.66 data controlling at  =3.53 and information generation at  =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.

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การเปรียบเทียบโครงสร้างต้นทุนของการปลูกข้าว ด้วยระบบวิธีต้นทุนฐานกิจกรรมในจังหวัดชัยภูมิ
การเปรียบเทียบโครงสร้างต้นทุนของการปลูกข้าว ด้วยระบบวิธีต้นทุนฐานกิจกรรมในจังหวัดชัยภูมิ

The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.

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ความสัมพันธ์ระหว่างข้อมูลทางบัญชีกับมูลค่าราคาตลาด  ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
ความสัมพันธ์ระหว่างข้อมูลทางบัญชีกับมูลค่าราคาตลาด ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

The purpose of this research is to study the relationship between accounting information including total assets cash flows from operating activities earnings per share book value dividend yield ratio and market value of listed companies in the Stock Exchange of Thailand. The data is collected from 605 listed companies in the Stock Exchange of Thailand SET. Only 407companies that have complete information in the year 2013 – 2017 are selected. Using descriptive statistics and correlation statistics the study of the sample group finds that all independent variables are positively correlated with the dependent variables with the statistical significance at 0.01 (P <0.01). The book value correlates with the market price of the securities at a moderate level (r = 0.599). The remaining variables are related to market prices in low and very low levels.

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ความสัมพันธ์ระหว่างภาพลักษณ์ของร้านค้าสะดวกซื้อ (Convenience Store) กับความพึงพอใจและความจงรักภักดีของผู้บริโภค : กรณีศึกษา ร้านซี.พี.เฟรชมาร์ท ในเขตกรุงเทพมหานคร
ความสัมพันธ์ระหว่างภาพลักษณ์ของร้านค้าสะดวกซื้อ (Convenience Store) กับความพึงพอใจและความจงรักภักดีของผู้บริโภค : กรณีศึกษา ร้านซี.พี.เฟรชมาร์ท ในเขตกรุงเทพมหานคร

The purposes of the study was to study the convenience store image consumers’ satisfaction and loyalty which was differentiated by demographic characteristics and to study relationship between convenience store image and consumers satisfaction and loyalty. The questionnaire was applied as a research tool. The population in this study were 384 consumers of 108 CP Fresh Mart stores in the Bangkok metropolitan area. The statistics used were Percentage Mean Standard deviation t-test one-way ANOVA and Pearsons correlation coefficient at statistical significance level of 0.05. The research result revealed demographic factors regarding consumers who shopped at CP Fresh Mart with different genders ages education levels average monthly income and the frequency of the use of service were dissimilar in terms of the consumer image consumer satisfaction and customer loyalty at the 0.05 level of significance. The convenience store image was positively correlated with the consumers’ satisfaction and loyalty statistically significant at the 0.01 level.

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แบบจำลองปัจจัยเชิงสาเหตุที่มีอิทธิพลต่อความภักดีของการท่องเที่ยวเชิงวัฒนธรรมล้านนาตะวันออก
แบบจำลองปัจจัยเชิงสาเหตุที่มีอิทธิพลต่อความภักดีของการท่องเที่ยวเชิงวัฒนธรรมล้านนาตะวันออก

This research is a Mixed Method with the objective: 1) To study a causal relationship model of factors Influencing the loyalty of Lanna cultural tourism in the Eastern 2) To examine a causal relationship model of a causal factors influenced the loyalty of the Lanna cultural tourism in Eastern.3) To study both direct and Indirect influence and the total influence of causal factors that influence the loyalty of Lanna cultural tourism in Eastern. The part of quantitative research; Research was qualitative research and questionnaire were constructed to be a tool to measure concept definition. The data was collected tourist traveling to 4 province in the Lanna cultural group in Eastern region: Chiang Rai province Phrae province Nan province and Phayao province. The sample group was divided by the proportion of 4 equal numbers of each sample. The samples group was divided by proportion of 4 equal; each sample included 150 participants. The sample were conveniently collected and analyzed by frequency percentage mean standard deviation Pearson’s correlation coefficient and analysis confirmatory component analyzed at the statistical significance level .05. Qualitative research using intervenes to collected information from member of chamber of commerce member of province tourism in Thailand the provincial tourism member industry council Thailand who has4 experiences in tourism. The hypothesis test found that image tourism experiences tourism and affect the perceived of psychological component on tourist loyalty. By the potential tourism and experience was not affect tourism loyalty. The direct and indirect and total influence found that potential tourism has direct influence on tourism loyalty was equal at .054 and has indirect influence perceived psychology tourism were equal at .034 a cross with a total influence at .088 were can not significantly. Effect of image tourism has direct influence on loyalty were equal at .077 and indirect influences a cross perceived psychology were equal at .366 with a total influence at .443 were significantly at the .05. Experience tourism has direct influence on tourism Loyalty were equal at .059 and has indirect influence a cross perceived psychology were equal at .252 were total at .311 were can not significantly. Research results that obtained both public and private sectors related to tourism management as well as Lanna cultural in Eastern community can be used as a guiline for developed strengthening and as a policy of suggestion to raise cultural tourism loyalty in the Lanna Eastern groups including Chiang Rai Phayao Phra and Nan have potential that is due to the tourism loyalty of sustainable cultural tourist.

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