Process value analysis of community accounting in Bangkok

Abstract

The purposes of this research are to survey community accounting and study the importance for developing community in various fields during the fiscal year 2014 (October 2012 – September 2014). The samples of this research are 368 communities in Bangkok area. The statistics use for analyzing data are percentage, Mean, Standard deviation, Pearson Correlation and in-depth interview was used to determine the cause of the valueadded activities and non value-added activities. The study for found that psychological development activities were the highest investment and physical and environment activities, Sanitation activities, Social activities and economy activities were higher respectively. Meanwhile, The most important activities are physical and environment activities because these activities involved with a lifestyle, Then sanitary activities, social activities, economy activities and psychological activities are important respectively. Economic development activities are value-added activities but non value-added activities are the psychological activities because the main factors to make these activities are important for the community such as condition of resident and environment of the household factors, sanitary factors, participation for improving quality of life factors. The community committee may use this information for budgeting and allocating the budget to appropriate activities by considering important level. This result suggest to governmental department for planning and operating in the future.