Journal of Digital Business and Social Sciences

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

2025-07-01T03:05:57SE Asia Daylight Time

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.

Opportunities and Challenges for the Sustainable Development of Railway Logistics

2025-07-01T03:21:59SE Asia Daylight Time

This study assesses the current status of railway logistics development, emphasizes the rapid development of railway logistics technology in China and the strategic advantages of Thailand, and explores the opportunities and challenges of railway logistics in sustainable development. A qualitative research methodology was used to obtain primary data through interviews with three Chinese railway logistics company managers and three Thai railway logistics experts, and secondary data, such as government reports and industry publications, were content analyzed in order to integrate the results of the literature review and expert interviews. The study finds that policy support and technological innovation are key opportunities for advancing sustainable development, while infrastructure constraints, technological upgrades, and inadequate policy frameworks are the main challenges. This paper proposes recommendations to strengthen technological research, infrastructure investment, green policy reforms, and optimize international cooperation to promote sustainable development of railway logistics and provide strategic guidance for railway logistics enterprises, policymakers, and future research on the sustainable development of railway logistics.

Formats and Processes for Coordinating Cooperation Between the Public and Private Sectors to Enhance the Quality of Life of the Elderly in Public and Private Elderly Care Facilities in Thailand

2025-07-01T04:22:08SE Asia Daylight Time

This qualitative research examines the "models and processes for public-private collaboration to enhance the quality of life of elderly residents in public and private elderly care facilities in Thailand." The primary objectives are: (1) to investigate the quality-of-life management models for elderly individuals in public and private elderly care facilities; (2) to explore approaches to elderly care management in other countries; and (3) to propose an integrated public-private model for elderly care in Thailand. This study employs qualitative research methods, including in-depth interviews and participant observation, alongside nine years of private experience in managing a private elderly care facility. The key informants consist of nine individuals from four main groups: representatives from public elderly care facilities, private elderly care facilities, academics specializing in elderly care policies, and elderly residents and their families utilizing these services in Thailand. The results reveal that public elderly care facilities adhere to standardized quality-of-life criteria within institutional regulations, while private facilities exhibit greater flexibility and higher service quality. Additionally, a comparative analysis of elderly care models in Sweden, the United States, and Japan highlights the crucial role of government taxation and budget management in developing welfare policies and enhancing elderly well-being. Based on these insights, this study proposes an integrated framework for improving the quality of life of the elderly in Thailand. The proposed model emphasizes health deterioration prevention, enhancement of healthcare services, increased private sector involvement, and joint public-private investments. Furthermore, the study introduces the "Co-pay 50-50" or BONUS’s Model, a cost-sharing approach aimed at advancing elderly care systems in Thailand to align with international standards.