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.

This study aims to 1) Study the level of ASEAN professional common competency in the field of food manufacturing. 2) Study the level of ASEAN professional common competency in the field of food and beverage service 3) Study the effectiveness of ASEAN professional common competency in the field of food and beverage service for students of Phuket Vocational college. The study is divided into two group according to the opinions of students and enterprises. The sample population of this study are 155students in the department of food and nutrition of Phuket Vocational college who took the internship in 2013. There are also 2 representative heads department of 12 selected enterprises. They are all 179 people. Tools for this study are questionnaires having significant rate between 0.82- 0.96.The statistics for data analysis is percentage average and standard deviation The result of this study shows that Students posses ASEAN professional common competency for hotel business. In the field of manufacturing their main competency general competency and duty competency is in moderate level. The enterprises posses the overview opinion hereafter. The main competency and general competency are in high level whereas duty competency is in moderate level. In the field of food and beverage service the overview opinion of students and enterprises are: the main competency is in high level whereas general competency and duty competency are in moderate level. The effectiveness of ASEAN professional common competency in the field of hotel business. Students and enterprises posses opinion on food manufacturing. The main competency general competency and duty competency are in high level. In the field of food and beverage administration the main competency general competency and duty competency are in moderate level.