COSTCAL Accounting Application to Compute Product Costs and Provide Accounting  Information to Support Entrepreneurs Decision – Making

Phatteera Phengphit; Supawat Phongwatcharawat; Wanussuda Kamput; Phanee Thipwong; Paweeya Raknim

Phatteera Phengphit College of Integrated Science and Technology Lanna, Rajamangala University of Technology Lanna Chiangmai, Thailand
Supawat Phongwatcharawat Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Chiangmai, Thailand
Wanussuda Kamput College of Integrated Science and Technology Lanna, Rajamangala University of Technology Lanna Chiangmai, Thailand
Phanee Thipwong College of Integrated Science and Technology Lanna, Rajamangala University of Technology Lanna Chiangmai, Thailand
Paweeya Raknim College of Integrated Science and Technology Lanna, Rajamangala University of Technology Lanna Chiangmai, Thailand

Keywords: Cost, CVP, Accounting, Information, Application, Digital

Abstract

This research aims to develop an accounting application (COSTCAL) to compute product costs and provide accounting information to support entrepreneurs in decision-making. The research has the following objectives: 1) to research and develop an accounting application to compute product costs and provide accounting information to assist entrepreneurs in decision-making; 2) to present and impart knowledge about product cost computation and the usage of accounting data to support business decision-making via a practical application that can be effectively used; and 3) to investigate user satisfaction regarding the qualities of the accounting application's ability to calculate product costs and provide accounting information that support entrepreneurs in decision-making.

The system's effectiveness was evaluated by three experts, while user satisfaction was assessed by 50 application users. The application was developed using the Flutter framework, with Firebase as the database management program. Descriptive statistics, including mean, standard deviation, frequency and percentages were employed for data analysis.

The research findings revealed that user satisfaction with the application demonstrated a high level of suitability and effectiveness, with an overall mean score of 4.73 and the standard deviation was 0.48. Additionally, satisfaction in terms of design and user-friendliness had an average score of 4.68 and the standard deviation was 0.52, while the ability to calculate product costs received an average score of 4.76 and the standard deviation was 0.44. Finally, satisfaction with the application's provision of accounting information to support decision-making had an average score of 4.75 and the standard deviation was 0.48.

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