The Development of Mobile Managerial Accounting Application for Creative Economy Concept-Based Production Management
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Abstract
Enhancing entrepreneurial operations by means of technology, creativity, and innovation helps strengthen the ‘Thailand 4.0’ policy-based local economy. Hence, the objectives of this study were (1) to design and develop a mobile application for production cost accounting management, (2) to evaluate its effectiveness, and (3) to protect its intellectual property. The subjects were selected through the use of purposive sampling and system development life cycle (SDLC) was applied in the mobile application development process. The data were gathered through both interviews and questionnaires completed by 13 Ban Noen Muang weaving group members,5 specialists, and 90 users. The statistical analysis comprised mean and standard deviation. The results indicated that “JeMon Load Laew Ruay” App with 5 functional modules including (1) product cost calculation, (2) sales record, (3) operation summary, (4) sales quotation, and (5) break-even analysis achieved a high level of efficiency, work function, functional capacity and security. In addition, it was found among users that this application, with a copyright registration certificate, is of high quality in terms of its working system and data received. This mobile application has therefore become a tool that enables entrepreneurs to compute their production costs, to analyze returns and break-even point for setting prices, generating sales quotation, while connecting with customers anywhere and anytime.
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