การติดตามผลด้านการบริหารจัดการด้านการเงินของสหกรณ์และกลุ่มออมทรัพย์ที่อยู่อาศัยในบ้านมั่นคง : กรณีศึกษาโครงการนำร่อง กรุงเทพมหานคร / ปาจรีย์ ถำอุทก = Monitoring the financial management of housing cooperatives and savings in Baan Mankong : a case study of pilot project in Bangkok / Pajari Thomutok
The objectives of this research are to study the financial management for housing in order to monitor the financial management of housing cooperatives and savings group in Baan Mankong, Bangkok. Baan Mankong Pilot Project Bangkok consists of 6 communities which are Sang Sun Pattana Community, Charoenchai Nimitmai Community, Klong Lum Nun Community, Ruam Samakkee Community, Bon Kai Community and Kao Pattana Community. This research was conducted by document analysis, financial analysis and interviews with other related parties as well as the housing cooperative committee of Baan Mankong Project, the pilot project in Bangkok. In addition, this study was conducted to reflect problems and barriers in financial management found in Baan Mankong Project. The study shows that, firstly, the systems of financial management for housing can be divided into 3 types : one community using savings group, four communities using savings group transformed to housing cooperative and one community using savings group transformed to credit union cooperative and then transformed to housing cooperative. These 3 financial management systems contain different details since each community has it own distinguishing criteria such as the objectives and limitation of setting up the system. Secondly, monitoring the financial management of housing cooperatives was achieved by ratio analysis of 4 factors. These factors are Capital fund, Liquidity, Profitability and Credit risk. Three communities can complete the account, two communities cannot complete the account because of missing money and one community cannot complete the account because of being savings group which had different standard in accounting. Once the information of 3 of 6 communities in 2006 was compared to the average of other cooperatives nationwide (the information was derived from the Cooperative Auditing Department) ,there is risk in Capital fund and Credit risk. These risks are resulted from the debt within the Baan Mankong Community because the community members had more amount of loan for building their accommodation than other cooperatives.
Thirdly, problems found in the Baan Mankong communities occur when the communities are under both savings group and cooperative system. There are various factors affecting financial management of the cooperatives. These factors include savings and payment discipline, income, procedures of work done by the community committee and influential person. Finally, this study found that the knowledge of cooperatives in financial management, the management of the community and the behavior of the community members are important to the successful in financial management of the community. Supporting organizations and community members are strongly recommended to take financial information from cooperatives into consideration so that they will be alerted with any circumstance and improve the working procedures to be more efficient. In addition, savings and standard of accounting suitable for particular cooperatives in the community should be promoted. Economic development to generate more income should also be supported. Furthermore, small group for community management should be encouraged.
