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 500000 I -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 ( X =3.64). Also the usability of accounting information systems was totally at high level ( X =3.67) whose data collection was at X =4.00 data processing at X =3.66 data controlling at X =3.53 and information generation at X =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.

The purpose of this research the study of the potential of Suphanburi area for planting investment. In which the researcher has studied the soil data set that is different in each area of Suphanburi. That is quite diverse if divided by each district in Suphanburi province themselves from the basic information report in Suphanburi and the agricultural information of Suphanburi for the year 2017 when comparing with the soil set of Suphanburi it can be seen that the cultivation is quite comprehensive all. Although there are cultivated plants in Suphanburi farmers must consider the amount of water sufficient for cultivation. Topsoil maintenance in the case of repeated planting of crops in 1 year to obtain quality produce and prices. At times the agricultural market prices dropped. Farmers will have to modify the cultivation to meet the market demand. Or the cultivation of plants by considering the amount of water that is used in the cultivation as well.

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.

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.

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