|Title||An Appropriate Accounting Report Format for Executive Decision Making|
|Contributor||1. Natpaphat Pimphom
2. Sarunya Lertputtarak
|Publisher||คณะบริหารธุรกิจ เศรษฐศาสตร์และการสื่อสาร มหาวิทยาลัยนเรศวร|
|Abstract||1. The purposes of this research were to study the policy, vision, executives' mission and the current status of accounting report of the Graduate School of Commerce
2. to study accounting information needed by the executives to make decision to run the organization, and to design accounting reports for the executives to receive information timely. Qualitative research was the method used in the research and the data were collected with in-depth interview and action research. The informants were 9 executives of the Graduate School of Commerce. The results of the research showed that the accounting report format that gives the executives timely and accurate information should have the form of accounting report, ie, statement of comprehensive income, statement of financial position, and cash flow statement. These accounting reports are important to executives for analyzing the past performance data of the Graduate School of Commerce and comparing revenues and expenses to know whether there is net profit or loss. The report format is presented graphically as a percentage comparison. In addition, the system that displays accounting reports automatically alerts executives at any time. It also tells whether there is an increase or decrease in expenses for the current situation in the Graduate School of Commerce in order that the executives can understand the data more clearly and can make decision to run the institute properly.