การศึกษาความเป็นไปได้ในการจัดตั้งสำนักงานให้บริการทางการบัญชี / สรารัตน์ รัศมีขวัญ=The feasibility study of accounting service center establishment /Sararat Rusmeekwan
This independent study presents the feasibility study of “Accounting Service Center “establishment in consideration of marketing, operational management and finance. From the analysis result of secondary data collected from related public and private sector organizations and primary data from interviews with SMEs operators, there are a large number of accounting service firms and high bargaining power of customers. However, the demand for accounting services is still high since new SMEs have been setting up continually. So, there are opportunities for new comers to enter into this business. The marketing strategy for sustainable growth in this business should be focused on quality of work and customer satisfaction. Regarding operational management, the key success factors for the accounting service providers are accounting knowledge, core competency and experiences. So, Human Resource Management should be the main focus in this area with emphasis on employee development program in accounting knowledge updating, and core competency. As for the financial aspect, this project requires the initial investment cost of 700,000 funded totally by the partners. The cost of equity is 12.37 %. From the evaluation, the Net Present Value of the project is Baht 1,621,418, while the Internal Rate of Return equals to 55.4% and the Pay Back Period is 2 years and 7 months. From sensitivity analysis, in case of revenue from service reduce over than 17% from the base case this project is infeasible. From the analysis of all aspects mentioned above, it can be concluded that the project of establishing the “Accounting Service Center” is feasible worthwhile.
