การพัฒนาชุดฝึกทักษะการคิดวิเคราะห์ เรื่อง อัตราส่วนทางการเงิน สำหรับนักศึกษาระดับปริญญาตรี หลักสูตรเทคโนโลยีบัณฑิต (การบัญชี) ชั้นปีที่ 1 วิทยาลัยอาชีวศึกษาเชียงราย อำเภอเมืองเชียงราย จังหวัดเชียงราย

บทคัดย่อ

This study aimed to: (1) evaluate the effectiveness of a skill-based exercise on the topic of financial ratios in the course Financial Statement Reporting and Analysis for first-year undergraduate students in the Bachelor of Technology (Accounting) program, based on the 80/80 efficiency criterion; (2) compare students' learning achievement before and after using the skill-based exercise; and (3) investigate students’ satisfaction toward the problem-based learning activities in the aforementioned course. The sample consisted of 25 first-year students enrolled in the Bachelor of Technology (Accounting) program at Chiang Rai Vocational College, Chiang Rai Province, during the first semester of the 2024 academic year. The research employed a pre-experimental design using a one-group pretest-posttest approach. Data were analyzed using percentage, mean (𝑥̅), standard deviation (S.D.), and dependent t-test.

          The results of this study revealed that: 1) The effectiveness of the skill exercise in the course of Financial Reporting and Financial Statement Analysis, specifically on the topic of Financial Ratios, showed that the problem-based learning activities developed by the researcher achieved an efficiency exceeding the established criterion of 80/80. Specifically, the process efficiency (E1) was 50.25 and the outcome efficiency (E2) was 52.56, resulting in skill exercise efficiency values of E1/E2 at 83.75/87.60; 2) A comparative analysis of undergraduate students’ academic achievement before and after using the skill exercise in the Bachelor of Technology program (Accounting), first-year level, indicated that the mean score during the learning process was 83.75, while the post-test mean score was 87.60. It can be concluded that the post-test academic achievement was significantly higher than the pre-test at the .05 level of statistical significance; and 3) The satisfaction of first-year undergraduate students in the Bachelor of Technology program (Accounting) towards the skill exercise in the Financial Reporting and Financial Statement Analysis course on Financial Ratios was rated at a high level (𝑥̅ = 4.24, S.D. = 0.24).