The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.

This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability

The purpose of this study was to study and compare problems of members of community Phya Prasit towards saving in two aspects: knowledge of saving and perspective of saving. The samples were classified by gender age occupation status education and monthly income. The samples in this research were 126 members of community Phya Prasit. The study participants selected by simple random sampling. The test with 23 items and questionnaires of rating scales with 24 items were used as the research instrument. Percentage mean standard deviation t - test for independent sample F - test and Scheffe’s test analysis were statistical method to analyze data. The results were as follows: 1. Since income of the members of community were relatively low no extra revenue and debt to be paid. So guidelines for the development on savings were as follows: training to make plan for savings promote to make the household account training to make extra money training planned to spending and training to make the knowledge of investment. 2. Problems of members of community Phya Prasit towards saving: in aspect of knowledge on saving of members of community were relatively low while perspective of saving was in a great extent. 3. There were significant difference for problems of members of community Phya Prasit in aspect of knowledge of saving at the 0.05 level among members of community Phya Prasit in different gender and different age. 4. There was significant difference for problems of members of community Phya Prasit in aspect of perspective of saving at the 0.05 level among members of community Phya Prasit in different occupation.

The objective of this study is to compare three forecasting methods on three agricultural products consisting of fresh whole chicken (include bone no entrails) red meat pork hip section and Jasmine rice. These methods are Simple Exponential Smoothing method Holt’s method and Winter’s method. Data are colleced for a period of 60 months from January 2007 to December 2011. The most suitable forecasting method are the one that shows no residual autocorrelation and gives the lowest MSE MAPE. The results show that Simple Exponential Smoothing method is the most suitable method on three agricultural products due to this method reveals no residual autocorrelation and displays the lowest MSE MAPE.