ACCOUNTING SYSTEM IMPROVEMENT FOR PLANNING AND CONTROL CASE STUDY A FREIGHT FORWARDING BUSINESS BANGKOK

Abstract

The objectives of this research were 1) to study the needs of managers in accounting information for planning and control purposes, 2) to study the traditional accounting information recording system and related problems, 3) to suggest improvements to the accounting system according to their needs management needs for planning and controlling business operations, case studies. The research is action research, consists of interviewing two executives to know about the need for accounting information for business planning and control. The researcher actually went to the area. Observe the work of bookkeepers and analyze the old accounting system. Work is recorded with a work flow chart. To analyze the information and recommend improvements to the existing accounting system to meet the needs of the management for business planning and control. The study found that 1) from the interview The management sees the importance of accounting systems for business planning and control and needs information to make decisions in planning and ordering service truck operations to ensure that ordering each trip will not cause business losses and maintain on-time delivery; 2) There was a problem in observing the recording of the old account information. The bookkeeper lacks the knowledge and design of the existing accounting system to be revised in order to record and present the information required by management; and 3) The research suggests the improvement of the accounting system for planning and control to meet the needs of the management by Create a new chart of accounts to separate revenue and expense records between each service truck, calculate the break-even point in money for each service truck operation. Result of improvement of the new accounting system The management realized that the break-even point per trip of the service truck was 1,094.50 baht per trip. and business bookkeepers gain the knowledge and practices that can present information to management's needs. Such improvements can help management make effective business decisions.