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Out-sourcing of Bookkeeping and Weakens the Financial Strengthof SMEs : A Case Study in Nakhon Pathom Province |
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| รหัสดีโอไอ | |
| Creator | Supanee Injun |
| Title | Out-sourcing of Bookkeeping and Weakens the Financial Strengthof SMEs : A Case Study in Nakhon Pathom Province |
| Contributor | Rungsun Injun |
| Publisher | Faculty of Management Science Nakhon Pathom Rajabhat University |
| Publication Year | 2561 |
| Journal Title | Journal of Management Science Nakhon Pathom Rajabhat University |
| Journal Vol. | 5 |
| Journal No. | 1 |
| Page no. | 143-151 |
| Keyword | Out-sourcing of Bookkeeping, SMEs, Financial Strength |
| URL Website | https://so03.tci-thaijo.org/index.php/JMSNPRU/issue/view/11674 |
| Website title | https://so03.tci-thaijo.org/index.php/JMSNPRU/index |
| ISSN | 2392-5817 |
| Abstract | This research compared financial strength of SMEs between those that out-sourcedtheir bookkeeping and those that did it in-house, based on the managerial concept that theout-sourcing could lead to an under-utilization of financial information for operation decisionmaking in comparison to the in-house bookkeeping. The researcher collected 342entrepreneurs using a questionnaire. The analysis of association indicated that the firmspreparing all their bookkeeping in-house had a higher ranking mean of the net profit strengthand the return on fixed assets strength than the firms that out-sourced all their bookkeepingand the firms that prepared their bookkeeping partly in-house and out-sourced the otherparts.The researcher proposed that the SMEs entrepreneur should adhere to the methodthat they could utilize the financial information from the accounting system as much asneeded. More research related to ready-to-use computer package for accounting that ageneral employee of SMEs could make the entries of the bookkeeping and generate anyfinancial report all the times needed. |
