Development of a Participatory Management System for the Mae Sa Community Distribution Center, Mae Sa Subdistrict, Mae Rim District, Chiang Mai Province

Abstract

          The objectives of this study were: (1) to examine the context of the Mae Sa Community Product Distribution Center in Mae Sa Subdistrict, Mae Rim District, Chiang Mai Province; and (2) to develop a participatory management system for the Mae Sa Community Product Distribution Center. The study employed a participatory action research approach. The sample consisted of 10 participants, selected through purposive sampling. Data were collected through in-depth interviews, participant observation, and focus group discussions. Data were analyzed using content analysis, and the credibility of the data was verified. The research findings revealed that the management system for the Mae Sa Community Product Distribution Center consists of three main components: (1) an organizational structure and operational regulations comprising eight sections; (2) an accounting system, including a five-category chart of accounts, seven operational subsystems, as well as standardized documentation, accounting records, and financial reports; and (3) a participatory governance process involving committee members and stakeholders. The implementation of the management system in 2025 enabled the center to systematically prepare financial reports and conduct its annual general meeting. The center recorded total revenue of 304,780 baht, total expenses of 148,810 baht, and a net profit of 155,970 baht. Its financial position included total assets of 550,748 baht, total liabilities of 25,748 baht, and equity of 525,000 baht, reflecting financial stability and effective cost management. The body of knowledge generated from this research lies in the integration of grassroots economic concepts, modern organizational management, accounting systems, and internal control with a participatory action research process. This resulted in a practical management system that can be effectively applied and serves as a fundamental basis for elevating community product distribution centers toward becoming sustainable community enterprises.