| Summary: | This is a cultural heritage assets research article, If a community recognizes the value of cultural heritage assets, it can affect their commercial opportunities or increase their competitive advantage This research aimed to study cultural heritage assets along cultural tourism routes with a case study of Yang-Noeng, Nong-Phuengand Saraphi Subdistrict, Saraphi District, Chiang Mai Province. This was qualitative research and data were collected from group discussions and interviews with 52 people who were key informants. The research process started with conducting a community survey to determine cultural tourism routes. After that, the potential of tourism routes was assessed. Finally, the lessons learned were given back to the community. The findings revealed that there were tangible cultural heritage assets along these cultural tourism routes as follows; 1) Phaya Kham Weir, 2) Wat Phra Non Nong Phueng and Chaisilabuddhaphirak Museum, 3) Wat Saen Luang, 4) Wat Chang Khoeng, and 5) Chiang Mai-Lamphun City Pillar Shrine and Ton-Yang-Na (Rubber Trees). In addition, intangible cultural heritage assets included local wisdom from philosophers and community traditions which could not be measured in book value were also found. However, according to the accounting principles relating to these assets, they must be compliant with government policies and accounting standards of the Ministry of Finance by disclosing the details in the notes to financial statements in accordance with financial reporting standards. Moreover, the conservation and restoration of identity to strengthen and sustain these cultural heritage assets were supported by government agencies, the private sector and educational institutions inthearea. These costs had not been taken as part of the decision-making costs of tourism stakeholders. As a result, the price of tourism services was underestimated. Therefore, the costs associated with these cultural heritage assets should be taken into account in order to further enhance the country’s economic competitiveness.
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