This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary strategic management accounting implementation had positive impact on managerial performance. Therefore manager should give priority and use the data from management accounting to plan controlling and decision in process for success in managerial performance.

Nowadays it is rapid technology advancement. The faculty of engineering Rajamangala University of Technology Phra Nakhon needs to update the bachelor degree programs and produces graduates that meet the requirements of the target markets. Work integrated learning education is one of the most effective education that is suitable for this situation and the future. This research is a study of faculty of engineering’s strategy base on work integrated learning for professional graduate production. The research results acknowledge the work integrated learning education type that is implemented in the faculty of engineering Rajamangala University of Technology Phra Nakhon. In addition the results can be applied to the modification of the engineering curriculum or the new engineering curriculum design.

The purposes of this research are : 1) the study of fresh bark business of small entrepreneurs indigenous groups in Warorot Market Chiang Mai Pro vince 2) the study the problems in the business of fresh bark 3) compare the problems in the business of fresh bark by down to business and 4) the propose the development of flower business entrepreneurs small indigenous groups in Warorot Market Chiang Mai Province. The populations are small indigenous groups in Warorot Market Chiang Mai Province 155. The instruments are using in research questionnaires. The statistics are using for data analysis frequency percentage mean standard deviation One-way analysis of variance data analysis and descriptive. The results showed that : 1) Study of found that most Florist is Stall the flowers were the best selling flowers Mom with fresh flowers from the garden the stores were located in the middle market the stores were located in the middle market the business will has been established for a period of 10- 15 years in this business used to buy a lot of flowers where the customer was in the saling strategy the florist Revenues 30000 - 40000 baht while the cost was investing in 10000 - 30000 baht. 2) Study the problems in the business of fresh bark found that entrepreneurs were in business the high level the first two items in order from most to least found that the side with the highest average was the raw material (fresh flowers). That was followed by marketing and minimal management. 3) Compare the problems in the business of fresh bark by condition that the business was no different except operators with the cost of investment per month was different.There were problems in the business of fresh flowers vary significantly statistical level. 05 and 4) propose the development of flower business entrepreneurs were such as; (4.1) product (fresh bark) merchandise might be enough in that case they could be ordered flowers. So as not to keep the flowers longer. This will be damaged the product (4.2) marketing should be added to the distribution channel of flowers through online media. It used strategy or ways to improve the traditional florist and make a change and more modern. (4.3) financial should found a funding sourc e. In addition financial institutions were subject to savings or found partners also inventory plan schedule with its many festivals (4.4) employees could be developed a model for a new product all the time creativity. And it was important to a passion to work to keep business have been moving efficiently (4.5) management enterprises could be paied more attention to the value of the product. And creating a distinctive business can be emulated them. That will be more difficult obstacles for the new pages.

This research aims to develop the direct selling business of the consumer products which the objective as follows: 1. To study the marketing operation of the direct selling business of consumer products. 2. To study the relationship between demographic characteristics of the independent distributors and the success in the direct selling business of consumer products. 3. To study the market development factor affecting the direct selling business in Thailand. And 4. To determine the guidelines for marketing development for the direct selling business of consumer products. Population and sample are divided into 2 categories which are 27 executives and 400 independent distributors. The research tool used in this study was five-level rating scale questionnaire and closed-end questionnaire. The statistics used in the data analysis were percentage mean standard deviation and inferential statistics using t-test and F-test to test the difference. The result of the study showed that the direct sales business should be partnered with other companies in order to distribute the products (42.2%) the products should be delivered to consumers through the direct selling distributors (51.3%) internal management is the key to success in direct selling business (44.8%) and the factor to success in the business is the production management (45.3%).

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.