The Development of Accounting Information System for a Dessert Production and Distribution Business in Phetchaburi : Case Study of Phetchaburi Thai Dessert Company Limited

Abstract

This study is an action research that employs workflow diagrams as a research tool. Data were collected through interviews with executives and all employees of the company. The objectives of the research are: 1) To study the operations of the case study business. 2) To develop an accounting information system that is appropriate for the case study business. 3) To implement the developed accounting information system within the case study business. The findings of the study are as follows: The company has established job descriptions consistent with the organizational structure, comprising executives, advisors, and several departments. The organizational units include Marketing Department, consisting of the Marketing/ Sales Approval Division, the Sales Division, and the Delivery/ Transportation Division. Production Department, consisting of the Purchasing Division, Packaging Division, Warehouse Division, and Manufacturing Division. Management Department, consisting of the Finance Division, Financial Accounting Division, and Human Resources Division. An accounting information system was developed, and an appropriate adaptation of accounting software was applied to suit the nature of the business. This resulted in a structured workflow and operational control system that ensures accurate and complete accounting records and reports. The system consists of six subsystems are 1) Sales and Accounts Receivable System. 2) Purchasing and Accounts Payable System. 3) Cash Receipts System. 4) Cash Disbursements System. 5)Inventory System and 6) Fixed Assets System.  A well-structured system enhances the speed of operations and allows executives to monitor the performance of different departments effectively. The developed system was successfully implemented by providing knowledge, training on system usage, and guidance on preparing necessary documents to relevant employees. According to interviews with executives and employees, the system facilitated more convenient operations, improved data storage, ensured complete reporting, and provided executives with reliable information for business management and strategic planning.