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รายงานผลการศึกษารายวิชาปัญหาพิเศษ การตกแต่งตัวเลขในงบการเงินของกลุ่มธุรกิจการเกษตร Creative accounting in agriculture business

โดย

นายเจตวัฒน์ นางสาวณัฐพร นายปองคุณ นางสาววันวิษา

เกษมไชยานันท์ ยิ้มย่อง ธัมสัตยา สุนทรมิตร

รายงานผลการศึกษานี้เป็นส่วนหนึ่งของการศึกษาตามหลักสูตร บริหารธุรกิจบัณฑิต สาขาวิชาการบัญชีบริหาร คณะวิทยาการจัดการ มหาวิทยาลัยเกษตรศาสตร์ ปีการศึกษา 2555


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(1) สารบัญ หน้า สารบัญภาพ

(3)

บทที่ 1 ความเป็นมาและความสาคัญของปัญหา วัตถุประสงค์ของการศึกษา ประโยชน์ที่คาดว่าจะได้รับ วิธีการศึกษาและค้นคว้า ขอบเขตการศึกษา นิยามศัพท์ กรอบแนวคิดการศึกษา

1-2 2 3 3 3 4 5

ความมั่นคงทางอาหาร ความสาคัญของความมั่นคงทางอาหาร สถานการณ์ความไม่มั่นคงทางอาหารของประเทศไทย สาเหตุของปัญหาความไม่มั่นคงทางอาหารของประเทศไทย ผลกระทบอันเนื่องมาจากความไม่มั่นคงทางอาหาร การพัฒนาที่ยั่งยืน เศรษฐกิจพอเพียง หลักการพึ่งตนเองตามหลักเศรษฐกิจพอเพียง แนวทางการประยุกต์ใช้การพึ่งพาตนเองในระดับต่างๆ ตามแนวคิดเศรษฐกิจพอเพียง เพื่อการพัฒนาอย่างยั่งยืน เครื่องมือทางการบริหารที่สามารถผสานการจัดการต้นทุนยาฆ่าแมลง ไปสู่การพัฒนาอย่างยั่งยืน งานวิจัยที่เกี่ยวข้อง กรอบแนวคิดการศึกษา วิธีการศึกษาและค้นคว้า

6-7 7-10 10-15 15-16 17-19 19-23 23-36 36-43 43-58

บทที่ 2

58-60 60-64 65 66


(2) สารบัญ (ต่อ) หน้า บทที่ 3 แนวคิดและทฤษฏีที่เกี่ยวข้อง แนวคิดเกี่ยวกับการตกแต่งตัวเลขในงบการเงิน (Creative Accounting) ความหมายของ Creative Accounting 67-69 วิวัฒนาการของการทา Creative Accounting 69-72 รูปแบบวิธีการทา Creative Accounting 73-77 สาเหตุที่ทาให้เกิด Creative Accounting 78-88 ผลกระทบจากการทา Creative Accounting 88-89 บทที่ 4 กรณีศึกษาการตกแต่งตัวเลขในงบการเงินและแนวทางการตรวจสอบ กรณีศึกษา (การจัดจาแนกรายการและการนาเสนองบการเงิน) กรณีศึกษา (การเกลี่ยกาไร) กรณีศึกษา (การแต่งบัญชีและการตั้งสารองลับ) กรณีศึกษา (การจัดหาเงินนอกงบดุล) กรณีศึกษา (การเปลี่ยนแปลงนโยบายการบัญชี)

90 90-94 94-95 95 96-97

สัญญาณเตือนภัย

97-100

บทที่ 5 สรุปและข้อเสนอแนะ

101-105


(3) สารบัญภาพ หน้า ภาพที่ 1-1 กรอบแนวคิดการศึกษา ภาพที่ 2-1 กรอบแนวคิดการศึกษา

5 65


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