compared to same period of previous year as amounting of 331.89 Million Baht by fluctuating from increase in sale volume  Cost from services as amounting of 165.77 Million Baht (63.18 Million Baht or 27.60

(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

three- month period when compared to the same period of the year 2017, as a result of loss on sale of investments to reduce risk from fluctuating market value and used as working capital. 4. The financial

company has improved the sales process with customers by changing the way of contracting with customers into short-term contracts to manage the risk of freight costs that are fluctuating. Administrative

higher products sold than previous year. The Company was possible to allocate fixed costs efficiently. Although, the price of crude palm oil was fluctuating during certain periods, the Company still

remains an important factor. Although, the price of crude palm oil was fluctuating during year, the Company still maintains a policy to manage the inventories’ optimization efficiently which can be

Operation for FY2019 Bangchak Corporation Plc. | receding state of the global economy. Furthermore, crude oil price in the global market has been fluctuating throughout the year, especially between the

for tapering or ending their quantitative easing stance at the end of the third quarter of 2018. Given this, several emerging economies including those in Asia may be challenged by fluctuating