Cost Management of Ecotourism Programs: A Case Study of the Community Enterprises in Thailand

• 발행기관: 한국유통과학회
• 저자명: Wilawan DUNGTRIPOP Praphada SRISUWAN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.7, 181~193쪽, 전체 13쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.07.30

영문 초록

Thailand’s tourism industry contributed to over three trillion baht in 2019. Tourist attractions across Thailand attract tourists around the world with their natural scenery, lifestyles, and cultures, especially in those called “second-tier cities”. Community enterprises play a vital role to drive the tourism industry to local areas. However, most community enterprises lack professional accounting knowledge. This research aims to provide guidelines for ecotourism cost management of community enterprises in Thailand. Participatory Action Research (PAR) was employed to investigate the current circumstances of the Banlaem enterprise by using in-depth interviews to identify problems in cost management. Then, the focus and small group meetings were organized to monitor and evaluate solutions. The results reveal that the cost of VIP-Two Days trip was generating the highest net profit and margin, followed by VIP-One Day trip, but net losses were detected on the Students-One Day trip, even though income was greater than the variable costs, revenues didn’t cover fixed costs. Thus, accounting knowledge could be a major concern of these enterprises. They should systematically record revenues and expenses, set appropriate labor costs, reduce production costs by using seasonal seafood and make use of vegetables in their gardens, and price products according to their production costs.

목차

1. Introduction

2. Literature Review

3. Research Methodology

4. Research Results and Discussion

5. Conclusion

키워드

Community Enterprise Contribution Margin Cost Management Ecotourism Food Cost