Efficiency of Cost Accounting for Construction of the Ban Nong Du Reservoir Conservation and Rehabilitation Project (400 Rai Pond) Case Study of Irrigation Office 12, Chainat Province

Abstract

This study on Efficiency of Cost Accounting for Construction of the Ban Nong Du Reservoir Conservation and Rehabilitation Project (400 Rai Pond) Case Study of Irrigation Office 12, Chainat Province. The purpose of this study were to determine: 1. To study personal factors of employees who perform tasks related to the use of cost accounting implementation efficiency Case Study of Irrigation Office 12, Chainat Province 2. To study the opinion level on cost accounting implementation efficiency Case Study of Irrigation Office 12, Chainat Province. And 3. To study the differences between personal factors and cost accounting implementation efficiency Case Study of Irrigation Office 12, Chainat Province. and The sample population consisted of 175 personal factors of employees who perform tasks related to the use of cost accounting implementation efficiency Case Study of Irrigation Office 12, Chainat Province., using nonprobability sampling technique that a researcher uses to choose a sample of purposive sampling method. The instrument of this research was a questionnaire. The statistics used for analysis data were frequency, percentage, mean, standard deviation, t-test and One-Way ANOVA. The result of the study has found that, 1. the sample population consisted most respondents were female, age 31-40 years old, bachelor degree, and has 6-10 years of experience in cost accounting. and found that: 2. The level of cost accounting implementation efficiency Case Study of Irrigation Office 12, Chainat Province. was at a high level (  = 4.20),. it was found that at a high level, sorted as follows: decision-making (  = 4.27) performance measurement (  = 4.24) control  (  = 4.17) and planning (  = 4.12) 2. Different genders have opinions on cost accounting implementation efficiency Case Study of Irrigation Office 12, Chainat Province, the overall difference with statistically significant level of .05