The objective of this research improve the taxation process service KhunKaew Subdistrict Municipality Office. Quality Function Deployment: QFD is found that the standard of period operating time should be resolved by applying the principle of improving ECRS that reduce the working time of Property tax collection process. There are 6 steps of the testing process and finding the standard time with the 10-cycle times to find out about appropriate number of cycles using the Maytag table at 95% reliability and ±5% precision. The results are found that the appropriate of 13 sub-tasks number cycles times and no more than 10 cycles. Then use the average time to find out determining allowances time for determine standard time. The results after applying the ECRS principle to improve and solve problems in sub-work are found that it can reduce the number of sub-work from 13 works to 11 works and also can reduce the cycle time from 1168.88 seconds down to 633.68 seconds or 45.74%. There are reduce wasting of working process waiting times duplication of work. The result could be applied with another tax collection the similar methods and could be responses the customer requirements.

The study aims to study the change leadership that affects the organizational culture and work efficiency of the staffs at the operational level and to study the good governance principles that affect the organizational culture and work efficiency of operational staffs at Commercial Concrete Production Business Unit. The population used in the study is 200 operating staffs at Commercial Concrete Production Business Unit using questionnaires for data collection. The data analysis is conducted using descriptive statistics and inferential statistics. The result indicates that change leadership affects organizational culture of operational staffs with statistical significance at 0.05 level. It can predict the organizational culture of operational staffs at 16.30 percent. Good governance principles affect the organizational culture of operational staffs with statistical significance at the level of 0.05. It can predict the organizational culture of operational staffs at 29.50 percent. Change leadership affects the operation efficiency of operational staffs with statistical significance at the level of 0.05. It can predict the work efficiency of operational staffs at 13.80 percent and good governance principles affect the work efficiency of operational staffs with statistical significance at the level of 0.05. It can predict the work efficiency of operational staffs at 28.70 percent.

The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.

This study aimed to investigate the level of personnel finance and accounting division. Irrigation measures on job rotation. And to compare the levels of opinions on the current performance measures. BY Individual Personnel Division of Finance and Accounting Department samples used in this study included civil servants employees of government employees. To measure circulating within the agency. Division of Finance and Accounting Department which has a staff of 164 people officials employees of Government Employees (data from the Personnel Department of General Administration. Division of Financial Year 2559) by the processor. And analyzed by a computer program. The statistics used to analyze the data were frequency percentage Mean () standard deviation ()