AC: Research Reports
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- PublicationNet Income Per Head of Students between the Students in the Field of Pure Science and the Field of Social Science(University of the Thai Chamber of Commerce, 2005)
; University of the Thai Chamber of Commerce. School of AccountancyThe objective of this research is to study the cost and revenue of students in thefield of pure science and social science. The data is used from the students of the universityof the Thai Chamber of Commerce in the year of 2002 and 2003. The data consists of theoperating cost and capital expenditure. The operating cost was analysed in term of fixedcost, variable cost, direct cost and indirect cost and these was analyzed in the field of purescience and social science.The researcher calculates net revenue per head by deduct revenue per headfrom total costs per head of each field and compare together.The result of this research shows that the revenue cannot separately recordedby schools, so the revenue per head of both field is equal to each other. In the year 2002was 42,419.37 baht and in 2003 was 46,140.13 baht. The university cost structure isseparated in two sections by operating cost and capital expenditure. In the year 2002, Theoperating cost consists of staffing cost 44.97% and academic cost 16.58%, for the year2003, staffing cost was 44.04% and academic cost was 15.75%In 2002, The capital expenditure was mostly invested in support function areawhich was 69.77%, The filed of pure science was 24.33%. The type of investment is toolsand equipments of administration was 35.30% and the investment in tools and equipmentsof education was 21.21%In 2003, The capital expenditure was mostly the investment in support functionarea was 77.52% and the investment in pure science field was 13.91%. The type of investment consists of the tools and equipment of administration which was 36.45% and thebuilding and construction was 24.65%From the analyzing cost of operation shows that the cost per head of studentsfor the year 2002, the field of pure science and the field of social science was 49,834.39baht and 31,031.87 baht respectively. The cost per head of the field of pure science wasmore than the field of social science was 18,797.52 baht. For the year 2003, the cost perhead of pure science and social science was 50,164.25 baht and 34,515.20 bahtrespectively. The cost per head of pure science was more than social science was15,649.05 baht.The net revenue comes from revenue per head minus by cost per head of eachfield. The result in the year of 2002, pure science was loss 7,415.02 baht and social sciencewas gain 11,382.50 baht. If we calculate in both fields, the net revenue per head will be3,967.48 baht. In 2003, the result is net revenue per head 7,600.81 baht by net loss perhead of pure science was 4,024.12 baht and net gain per head of social science was11,624.93 baht.There are some suggestions, first the university should record the dataseparately by divisions, departments or schools and some information is mostly significantto compare the efficiency of using assets such as square-metre for using building, hours forlibrary services and laboratories or any activities can be specific to use assets or servicesfor the purpose to allocate cost fairly to the departments or schools. Secondary, there are alot of data or information, that the university should invest by using new technology –computer system to keep the data which will can make the information accurate and helpthe administration in planning and decision making. It is the most important for the universityto set the policy and strategic planning.12 51 - PublicationQuality of Earnings and Operating Efficiency of Thai Commercial Banks(University of the Thai Chamber of Commerce, 2007)
; 22 662 - PublicationFactors Affecting Decision-Making in Pursuing the Master of Business Administration Degree in Accounting at University of the Thai Chamber of Commerce(University of the Thai Chamber of Commerce, 2006)
; ; University of the Thai Chamber of Commerce. School of AccountancyThe objectives of the present research are as follows:1) to study eight factors that affect one’s decision-making in pursuing the Master of Business Administration Degree in Accounting at University of the Thai Chamber of Commerce which are reputation of the University, curriculums, instructors, buildings, convenience in commuting, self-anticipation, influences of concerned parties, and career necessity;2) to study levels of vital roles on factors affecting decision in studying for the M.B.A. Degree in Accounting at University of the Thai Chamber of Commerce; and3) to contrast factors affecting decision-making in studying for the M.B.A. Degree in Accounting at University of the Thai Chamber of Commerce, categorized by gender, age, student status, profession, and monthly income.A number of 270 questionnaires were distributed to the group sampling, and 250 completed ones were returned. Frequency, percentage, means, S.D., one sample t-test, two independent samples t-test, one-way analysis of variance: ANOVA, and least-significant different: LSD (in case there were differences) were employed for data analysis with the use of the SPSS for Window Package.The outcomes of the research reveal that most students prioritize the factors of career necessity, reputation of the University, instructors, curriculums, self-anticipation, buildings, influences of concerned parties, and convenience in commuting, respectively. After contrasting the factors that affect decision-making in studying for the Master of Business Administration Degree in Accounting at University of the Thai Chamber of Commerce, it indicates that students whose gender, age, status, profession and monthly income differ prioritize factors affecting their decision in pursuing the M.B.A. Degree in Accounting at University of the Thai Chamber of Commerce differently and significantly at 0.05.24 171 - PublicationA Study on Accounting System and Internal Control of Private Hospitals Business with over of 100 Beds in Bangkok Area(University of the Thai Chamber of Commerce, 2010)
; University of the Thai Chamber of Commerce. School of AccountancyThis research studied the nature of operations and organizational structure of the private hospitals business to include financial accounting system of private hospitals with an emphasis on methods of recording and classifying data, chart of accounts as well as form to record various transactions. The conduct research sample was selected private hospital in Bangkok with minimum of 100 beds the 5 selected from the group divided by the size of the number of hospital beds is 1 of 5 groups each with data from focus interviews. Which is divided into 2 parts with part 1 is general information regarding the nature of operations, organizational structure , corporate management to assign tasks and responsibilities and part 2 is all about accounting systems and internal controls, the process of accounting practices and financial reports.The outcomes of the research reveal nature of operations and organizational structure of private hospitals are generally divided management into 2 parts management is the work on direct medical care such as medical department, etc, and the work on the general management such as accounting and finance, etc., which define the role and authority required of employees at all levels. In addition, management has focused on the accounting system such as documentation, methods of recording and classifying data, chart of accounts in order to be used as evidence of the audit and internal control as other general business. The accounting system of the hospital business, including revenue accounting system and control accounts receivable, cash accounting system, payroll and wage systems, accounting system on procurement and control inventory and fixed assets accounting system. These made executives receive accurate information and just in times. In addition to report financial reliably. Today private hospitals, most computer systems will help to create an account. The program has finished some of the health care system associated with a complete accounting system that allows commercial competitive advantage.Private hospitals business are efficient capital investment business and utilization of people with specialized skill. Obviously the right business decisions have to rely on good financial planning and accurate information concerned, which to be survival of such enterprise in the long run. With emphasis on methods of recording and classifying data, chart of accounts as well as form to record various transaction. Appropriate internal control procedures were examined so that an efficient way of preparing significant and timely. Which is used in planning and control decisions.20 1696 - PublicationOntology-driven Accounting Information Systems(University of the Thai Chamber of Commerce, 2011)
; University of the Thai Chamber of Commerce. School of AccountancyResearch Scope: This study focuses on issues of asymmetric information problem, corporate financial transparency, and information disclosure in AIS.Research Objectives: a) To investigate issues arise from the asymmetric information; b) To investigate issues associated with the corporate financial transparency; c) To investigate issues related to the corporate information disclosure; d) To investigate the proposed ontology-driven AIS framework to improve or to resolve issues identified from a) to c) in the Stock Exchange of Thailand environment.1 25