การศกษาผลสมฤทธของการใช System Flowchart เกยวกบหลกการคดคาเสอมหมวดทดนและสงกอสราง

This research studies the results of using a System Flowchart regarding the depreciation principles for land and buildings. The objectives are to: (1) create a System Flowchart for studying practices regarding the depreciation principles for land and buildings according to the criteria of the Bureau of the Budget, Office of the Prime Minister and the Comptroller General's Department Ministry of Finance, (2) measure the achievement of the System Flowchart in decision making regarding the depreciation principles for land and buildings, and (3) study the level of satisfaction in using the created tools. The samples used in the study consisted of 3 groups with a total of 15 people, consisting of administrators, lecturers involved in procurement procedure, and procurement officers. The triangulation was used to support the data analysis during the study. The study used a specific method with the group's sample who responded to the tests. Statistics used in data analysis were calculated with basic statistics, percentages, means (x ̅), and standard deviation (S.D.). The results showed that projects that required the depreciation principles for land and buildings, such as designing, construction control, new construction, repairs, renovation, and space enlargement, use the System Flowchart created in decision-making regarding the principles of depreciation for land and buildings among groups sample were in high level. All three sample groups can use the tools with 100% accuracy. Moreover, the satisfaction in using the System Flowchart to decide on the principles of depreciation for land and buildings was at a high level.