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 purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.

The purposes of this study were to 1 ) study problems of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in terms of supplying controlling and exterminating the inventory and 2 ) examine solutions to problems to improve of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission to operate more efficiently effectively transparently and verifiably. The research population consisted of 5 0 direct staff members working in the field of office supplies in the Office of the Teacher Civil Service and Educational Personnel Commission. The instruments used for data collection were questionnaires and statistics used for data analysis included percentage mean and standard deviation. The results of the research revealed that the problem of the administration of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in the overall was moderate. When considering each aspect it was found that the inventory control aspect was the most problematic for the lack of places to store deteriorated items and exterminate within a specified period of time. The solution was to create a manual and schedule to operate the inventory more effectively. Secondly there was a problem with the cost of the inventory needed by the users that was always higher than the government standard. To solve this problem a survey on the material requirements of the internal units should be conducted before ค setting a budget for the materials to meet the current market price by all parties involved in the budget plan. Finally for the extermination of the inventory the problems were related to the responsible committee who had clear knowledge of the rules and practices of their roles and duties. Training regarding in the inventory administration should be arranged for regular and continuous understanding

The purposes of this research were : 1) to study the general information of the respondents and marketing mix factors 2) to study on purchasing behavior of fresh flowers from the invention business of consumers in Muang District Phuket Province 3) to study on relationship between general information of respondents and purchasing behavior of fresh flowers from consumer goods business in Muang District Phuket Province and 4) to study on the relationship between marketing mix factors and buying behavior of fresh flowers from the consumer invention business in Muang District Phuket Province. Samples were consumers living in Muang District Phuket and had purchased 400 fresh flowers from the invention business in Muang District Phuket Province. The instruments used is the statistical questionnaire used in data analysis include frequency value percentage value mean value standard deviation value and Pearson Chi-square. Statistical analysis using computer program. The results showed that : 1) most of the consumers are female between 20 and 29 years old. Have a bachelors degree. Most of occupation is private business such as trade or general contractor. Average monthly income is about 20001 - 30000 Baht. Most of consumers are living in Phuket. Consumers emphasize to the factor of marketing mix. Overall and individual aspects are at a high level 2) Consumers have a reason to buy fresh flowers for use in ceremonial or important events. They choose fresh bouquet of flowers for a price range of 501 - 1000 baht. By buying about 2-3 times a year most consumers will buy red roses. Consumers often buy to congratulate others or make their own buying decisions 3) The relationship between the general information of the respondents viz sex age education level occupation income per month and habitat and behavior of buying fresh flowers from the consumer invention business in Amphoe Muang Phuket Province found that the relationship between all was statistically significant at the .05 level and 4) The relationship between marketing mix with behavior of buying fresh flowers from the consumer invention business in Amphoe Muang Phuket Province found that product price and distribution channels have relationship but Marketing promotion does not have a relationship with behavior of buying fresh flowers from the consumer invention business in Amphoe Muang Phuket Province found that the relationship between all was statistically significant at the .05 level.