This research aims to study the important factors that affect the decision making in the manufacturing process development of industrial factories according to the Industry 4.0 concept and to create decision models. The model developed from applying Analytic Hierarchy Process (AHP) to this group of experts focuses on the most strategy and organization factors accounted for 28.3 percent followed by the smart factory accounted for 17.8 percent smart products accounted for 16.3 percent smart operations accounted for 13.1 percent employees accounted for 12.5 percent and the data-driven services accounted for 11.9 percent by the model test results with 3 factories. In conclusion this model can decide the way to improve the production process of industrial plants according to the Industry 4.0 concept that is suitable for the context and limitations of each industrial plant can be used for all types of industrial plants and will directly benefit the decision makers of industrial plants to improve the production process and develop into smart factory based on the Industry 4.0 concept.

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.

Since the industries are developing to Industry 4.0 in the near future. Therefore a study of faculty of engineering Rajamangala University of Technology Phra Nakhon target market with Industry 4.0 for sustainability is the necessity. In order to collect the data build the knowledge about the target market in the Industry 4.0 era. Moreover a survey of the requirement of graduates’ characteristic that can support the revolution from Industry 3.0 to Industry 4.0 is very important. Therefore the faculty of engineering Rajamangala University of Technology Phra Nakhon can well prepare the graduates production for supporting the Industry 4.0 for sustainability.

This research was aimed to study employees’ loyalty in manufacturing industry as well as motivation influencing their loyalty. The samples were 360 employees working in the Food manufacturing industry in six districts in Nonthaburi. The questionnaire was used as a tool to collect data which were analyzed by statistics including percentage mean standard deviation. to test the hypothesis T-test one-way Anova and Multiple Regression Analysis were applied. It was found that most employees werefemale over 36 years of age with lower degrees than bachelors degrees 10000 - 15000 baht monthly income and more thansix years of work experiences. In the overall they had average motivation in performing their work in terms of incentives and supporting factors. Most employees were highly loyal to the organization as a whole namely awareness feelings and expressions respectively. The hypothesis testing determined the statistical significance level at 0 . 0 5 revealed that different genders showed different feelings however they were not different in terms of expressions perceptions and loyalty to the organization. Different ages differed in terms of expressive behavior feelings perceptions and loyalty to the organization.