Developing an accounting program to calculate costs and profits for community enterprise groups

Abstract

This research aimed to design and develop accounting program for calculating costs and profits for community enterprise groups and to evaluate program efficiency which is applied research and survey research. The sample group consisted of 11 community enterprise groups in Loei and Khon Kaen provinces, with 105 members, selected purposively. The research tools were accounting software for calculating costs and profits for community enterprise groups and questionnaires. Descriptive data analysis included frequency, percentage, mean and standard deviation. The study results found that regarding to accounting program for calculating costs and profits for community enterprise groups, when logging into the main screen, the display would show the number of members, income from selling products, other income, and the number of products to easily see an overview of the data. The menu included products, products sold, other items, and reports, which could  view accounting information about manufacturing cost statement, profit and loss statements, and a summary of income from sales and cost of sales. This was convenience and ease for using. The results of the efficiency assessment in using the accounting program system to calculate costs and profits for community enterprise groups showed that there overall was a high level of efficiency and the aspects with the highest average were system design, system use, system processing, and system security, respectively. It can be accessed with smartphones and computers with a password to protect access to the data, which only members can view.