Sustainable development of finance, accounting and marketing for producing of sangyod muang phatthalung rice (GI rice) in Phatthalung province

Abstract

From result of small farmers who cultivate songyod muang phatthalung rice found that the total cost on a year per acre was equal to average of 4,850.33 baht which divided into an average fixed cost for a year per acre was equal to 940.00 baht, representing as 19.38 percentage and average variable cost for a year per acre was equal to 3,910.33 baht, representing as 80.62 percentage.  An average return for a year per acre of cultivate songyod muang phatthalung rice composed of a total average income for a year per acre was equal to 7,614.00 baht and net income for a year per acre was equal to 2,763.67 baht, representing as 36.30 percentage and  marketing of songyod muang phatthalung rice consist of sell pattern that The most of sole paddy in field was equal to 57.50 percentage; The most of distribution channels sole to mill or processors was equal to 80.00 percentage; Setting of selling price was used market price. It was equal to  58.75 percentage; the most of payment of cultivator for trading use immediate payment as sold. It was equal to 98.75 percentage and the buyers arranged grain shipment by themselves with representing as 96.25 percentage. The result of processing groups of coarse rice songyod muang phathalung shown that the researchers have developed an accounting system to the groups which a setting suitable accounting system for groups. They have an effective internal control in order to prevent the loss of property. The accounting system is divided into six elements for supporting accounting procedures such as the organizational structure,  accounting chart,  account books,  accounting documentations,  the model of financial reporting and  bookkeeping and financial statements.