The result of the Khon Kaen dairy cooperative limited member cost accounting data analysis found that most of the sample understood the cost accounting model in moderate level by using the simple accounting showed the revenue expenditure in household only but less for dairy farming accounting entry and loss and profit. In addition they used the accounting information in decision-making such as the asset, the debt, the part of the owner, the dairy farming’s revenue and expenditure were in the moderate level. The complication of using accounting information made them ignore to use it for decision.