The inventory is being counted as an important circulatory asset because of its highly investment. Moreover other assets investment can not be done to make any profits without selling the inventory out. If any businesses have got too many inventories the investment will be embedded in these assets resulting in too much spending on storing taking risk of losing damaging being out of date and lacking of the circulation of the assets. On the contrary if too little amount of inventories are stored there will be too many times for ordering goods. Cost of order will also be high and lose of selling opportunity because they dont cope with the customers need. If the business lacks of an effective inventory management many problems will affect the business operations such us lacking of money circulation lacking of profiency etc. That leads to the lose of investment and the damage of businesses. The study of liThe Executives Opinions Towards the Inventory Management of the Enterprises in Bangkok was to : (1) study the executives opinions towards the inventory management of the enterprises in Bangkok; ( 2) find the guideline to develop the inventory management more efficiently ; and(3) compare the executives opinions and their guideline to develop the inventory management of the merchandising enterprises and the manufacturing enterprises in Bangkok. The population used in this study was the merchandising enterprises and the manufacturing enterprises in Bangkok which these data were collected from the Ministry of Commerce. About 400 staff from 2 types of the mentioned enterprises were accidentally sampled. The questionnaires and the interviewing form were used as the tool to collect the data. The data were analyzed as mean standard deviation and t -test independent samples. The findings were as follows: (1) The executives from the enterprises thought that business sectors should plan and control the inventory efficiently to control the inventory to be at the appropriate level not too high or not too low and they should predict customers need precisely as well as being able to specify the best quantity of order and the best location of stock order. The total expenses of the inventory should be controlled at the lowest rate which the inventory มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร .. circulation was in higher rate and could solve problems of the out of date and the damaged assets problems resulting in cost decrease and good assets circulation. (2) The executives suggested that the guidelines in development of the inventory was that new advanced technology and the information technology should be presented in business operating to cope with the continuously assets movement. the enterprises could fix quantity of order nearly as the business sectors demand in various period of time which caused higher assets circulation less inventory less investment and the least cost. This will lead to less price setting and gave more advantage in business competition. (3) The comparison of the executives opinions and their guideline to develop merchandising enterprises and the manufacturing enterprises in Bangkok showed that the executives from both sectors had the same opinions. Suggestions : small business sectors should apply the executives experiences to make a plan predict customer need find the quantity of order by using the previous statistic data and the customers request as their criteria. The computerized bar-code has not yet been used to order and purchase the assets in the inventory since it needs high cost investment and non-controlled inventory expenditure which lead to decrease cost of investment.

The two purpose of this study were as 1.To study the students opinions of Rajamangala Institute of Technology Bangkok Commercial Campus to the learning process according to the Article 24 of the National Education Act B.E. 2542. 2.To compare the students opinions of Rajamangala Institute of Technology Bangkok Commercial Campus to the Article 24 of the National Education Act B.E. 2542 perception by sex and field of study. The 300 samples used in this study were the undergraduate students of Rajamangala Institute of Technology Bangkok Commercial Campus in 8 fields of study from the faculties of Business Administration Mass Communication and Arts. The findings found that most of the samples were in the medium level of opinions to the learning process. It was also found that the accounting field was in the highest level of opinions in the contents of learning given and the business english field was in the highest level of opinion in the activities of learning atmosphere environment of learning and materials of learning. It was found that sex was no statistical significance and field of study was statistical significance at .05