การคำนวณหาต้นทุนบริการและการวิเคราะห์อัตรากำไรขั้นต้น กรณีศึกษาสถาบันเสริมความงามแห่งหนึ่ง

การค้นคว้าอิสระ (บธ.ม.) -- มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร, 2559This study aimed to investigate the level of personnel, finance and accounting division. Irrigation measures on job rotation. And to compare the levels of opinions on the current performance measures. BY Individual Personnel Division of Finance and Accounting Department samples used in this study included civil servants, employees of government employees. To measure circulating within the agency. Division of Finance and Accounting Department, which has a staff of 164 people, officials, employees of Government Employees (data from the Personnel Department of General Administration. Division of Financial Year 2559) by the processor. And analyzed by a computer program. The statistics used to analyze the data were frequency, percentage, Mean ( ), standard deviation ( ) The study indicated that Most are female Most are older than 40 years of marital status. A bachelor's degree Most earn between 20,001-30,000.- baht a staff of servants. The period of performance for more than 10 years. The study reviews the Personnel Division of Finance and Accounting Department about the current internal policy, process and overall effectiveness on the high responsive level. For suggestions, Department executive should monitor closely to the performance of the personnel. This is because of the current agencies may affect the performance of some staff. This may due to not accustomed to working in the new ง position. Which cause problems and impact on other related issues and may become the system itself. Agencies should carefully plan the operation carefully turnover. It should include a detailed study of each position to be rotate. According educational aptitude and proficiency qualification of personnel each. This will help the organisation to meet people’s skills for jobs rotation and reduce redundancy to the overall management. Effectively, agency should have the training, practice, knowledge and skills of the personnel on the new job has been circulating. It may provide for the transfer of knowledge from experts in various internal units (Unit School) or provide a protocol which will guide the operation and lead to the effiency the processes and systems should include the protocol for emergency replacement without impact to make it stop or stumble at any stage of the processes.Rajamangala University of Technology Phra Nakho