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

Ways to Success for Tourism Businesspersons is focused on the study of factors which lead to the ways of success for successful businesspersons; is a qualitative research collecting data by interview 10 company business running accessories who registered with Thailand Stock Exchange Service Industry Tourism Industry and Recreation Industry; 40 employees from 2 transportation and logistics companies which involve tourism including academic books; textbooks; dissertations; researches; internet data and some information from institutes which related to tourism hospitality business and airlines The research shows that factors which lead to the ways of success for tourism businesspersons are : locations which located on or near; river banks; city center; business center; amusement center; BTS Skytrain natural resources; person by choosing efficiene employees; training employees regularly; using HR management; strateg on prices; carefully and promptly changing the room rates according to the variation of the market for the best average room rate and benefit. For the airline companies the dynamic pricing which is an important strategy will be specified for the tickets. Many selling ways for customers to reach the services such as via internet: direct sell; sales agents and customer call service. For physical factor the strategies used to meet the castomers’need are growth strategy; different building strategy; partial-market orientation strategy leader-cost strategy; risk-taking administration and accounting data.

การศึกษาวิจัยครั้งนี้ เป็นการศึกษาเรื่อง การเตรียมความพร้อมด้านภาษาอังกฤษเพื่อรองรับประชาคม อาเซียนของสถานประกอบการในเขต 1. ควรมีการศึกษาในส่วนของนักศึกษาในสถาบันการศึกษาอื่น ๆ ทั้งในกรุงเทพมหานครและ ต่างจังหวัด เพื่อทราบถึงการเตรียมความพร้อมของนักศึกษา แล้วนาข้อมูลนี้ไปวิเคราะห์และเปรียบเทียบ เพื่อให้ผู้เกี่ยวข้องได้ทราบและส่งเสริมสนับสนุนให้ผู้นักศึกษาบรรลุวัตถุประสงค์ ในการเตรียมความพร้อม ทางด้านภาษาอังกฤษเพื่อก้าวเข้าสู่ประชาคมอาเซียน ในการศึกษาครั้งต่อไปอาจเลือกปัจจัย และวิธีการทาง สถิติอื่นๆ ที่แตกต่างจากการศึกษาในครั้งนี้ เพื่อให้ผลการศึกษามีประสิทธิภาพมากยิ่งขึ้น 2. การวิจัยครั้งต่อไป ควรศึกษาถึงการเตรียมความพร้อมทางด้านภาษาอังกฤษเพื่อก้าวเข้าสู่ ประชาคมอาเซียนในมุมมองของผู้บริหาร อาจารย์ และเจ้าหน้าที่สายสนับสนุนของสถาบันการศึกษา เพื่อให้ สถาบันการศึกษาที่เปิดหลักสูตรผลิตบัณฑิต สามารถตอบสนองความต้องการของสถานประกอบการในกลุ่ม ประชาคมเขตเศรษฐกิจอาเซียนได้

The research is to study the success factors in small and medium-sized enterprises in Nakhon Pathom. There are 2 points in objective: 1) to study characteristic of operation characteristic of entrepreneur characteristic of doing business and the success in an operation of small and medium-sized entrepreneurs. 2) to study the operation factor influencing the success of small and medium-sized enterprises. The sample size is 400 small and medium-sized entrepreneurs in Nakhon Pathom. In this research there are 3 independent variables including financial and accounting management production management and marketing mix. While dependent variable in the research is the success in doing business. Furthermore basic statistics and pearson correlation were applied in order to analyse all data. The results of this research are indicated that financial and accounting management have relation with the success at a significance level of 0.01. However when considering in each point of financial and accounting management it find out that financial planning is the factor that is more influential than accounting record at a significance level of 0.01. Meanwhile production management has relation with the success at a significance level of 0.01. Whereas it appears that the standardization is an influencing factor rather than quality and cost reduction respectively at a significance level of 0.01. In terms of marketing mix it presents that marketing mix also has relation with the success at significance level of 0.01. And when examining in each point of marketing mix product is more influential than promotion price and place at significance level of 0.01.