The purpose of this study was to examine the knowledge management of local wisdom. This qualitative research was mainly conducted at Bang-Khurat Subdistrict Bangbuathong Nonthaburi. The research tools were in-depth and focus group interview. The statistical data analysis was SWOT and content analysis. The results were found as follows: 1. Community products: Bang-Khurat’s local products were commercially available including 1. traditional Khao-Chae 2. plastic basketry 3. clay artificial flowers 4.silk artificial flowers 5. genuine leather/patent leather bag products 6. magnetic mobile 7. leather bags 8. silk-lined pottery 9. organic riceberry 10. water spinach farm groups 11. OTOP Nawatwithi tourism community Khlong Ta-Chom Village moo.9 Bang-Khurat Subdistrict. 2. The SWOT analysis of Bang-Khurat products: It was revealed as following: 1. Strength: There were good leaders well-qualified staff and high-quality materials found in the local community. 2. Weakness: Most of the staff did not have enough money and lack of IT marketing and public relation knowledge. The last problem was ignorance of younger generation. 3. Opportunity: As a result of todays many more lines of businesses the community had opportunities to do E-commerce establish a small and micro community enterprise (SMCE) to earn their living increase income and build their brand. Moreover the government sectors were ready to support the community. 4. Threat: According to the community discussions their main obstacles were production marketing and technology. 3. Bang-Khurat s knowledge management: The source of knowledge came from their ancestors knowledgeable persons experts from the outside communities autonomy learning and study visit. 4. Body of knowledge’s process: The characteristics of local wisdom were both traditional and developed mostly starting from acquiring the knowledge experimenting adapting and improving the original products to the new ones. 5. Knowledge transfer: The knowledge was transmitted both formally and informally to their offspring interested neighbors students and youth in the community. 6. Knowledge management plans: They included family businesses group member training taking knowledge notes online teaching and providing some learning courses for local schools and academic institutions. 7. Knowledge management problems: According to the community discussions there were lack of continuity management and coordinators no official grouping limited scope of knowledge ignorance of younger generation and lack of inheritors.

The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.

The purpose of this research was to develop an application for setting up price for goods in the community. The application helps the retailer calculate and determine the product price with the minimal risk. In order to assess the satisfaction of the application the samples used in this study were 30 community retailers and goods producers. The research found that the application was in good quality. The evaluation of satisfaction with the application was averagely 4.45 which was at a very high level. The application can be actually used in authentic circumstances.

Sweet tamarind is a unique and economic plant of Phetchaboon province and it has already been geographical indication (GI) registered. One of its main problems is fungal degeneration which cannot be physically visible. This causes the consumer’s uncertainty on its quality especially sweet tamarind from small communities. This led to the study on the use of household heat to reduce fungal degeneration by steaming at 100oC for 50 60 70 and 80 minutes and drying in the hot air oven at 70oC for 3 hours. It was found that increasing the heat resulted in darkening the sweet tamarind color and heightening up its content moisture (p<0.05) statistical significance. Drying temperature at 60 70 and 80oC revealed the higher the heat the shorter the drying time and the sweet tamarind content was darker. In addition drying significantly decreased the moisture and preference score of sweet tamarind (p<0.05). The storage of sweet tamarind in mesh bag at ambient temperature revealed that the increase of the storage time resulted in a significant increase in the moisture of the sweet tamarind shell (p<0.05) and could preserve the tamarind for at least 12 weeks without the deterioration from the fungus.

This research aims to study the water hyacinth fiber inside high-density fiber cement board. By using ratio components among cement : fine sand : water hyacinth fiber : water : catalyst accelerated the formations of cement (aluminum sulfate (AI2 (SO4) 3) calcium chloride (CaCl2) sodium silicate (Na2SiO3)) on the ratio 1: 0.2: 0.075: 0.3: 0.03 by weight of total water hyacinth fiber with the steel grating inside. By compressing the mixture cast machine at normal temperature (30 - 35 °C). From the test results the ratio of B4 is the appropriate ratio from the 1st year research result to produce the high-density fiber cement board with the steel grating inside 0.81mm #0.5”. It can pass the TIS 878-2537 standard of Cement Board and good based-on high density and physical properties mechanical properties and thermal insulation. Accelerate the formation of the most suitable cement is calcium chloride (CaCl2).