The Application of the Accounting Information System to Prepare Production Cost Data Through Operational Research of Solve the Problem of Loss in the Case of Community Enterprise Study, Wheat Tea Processing Group in Nan Province

Abstract

This research aims to: 1) analyze the production data of the community enterprise group engaged in wheat tea processing; 2) apply an accounting information system to prepare cost data and address the problem of operating losses; and 3) propose improvements to the production accounting system for management. This study is qualitative research. Data were collected through interviews and observation of work processes. The qualitative data were recorded and analyzed to enhance the accounting information system, solve existing problems, and ensure its suitability for practical use.

The research findings can be summarized as follows: 1) The management of production cost data of the community enterprise in the case study faced problems due to incomplete cost information, which led management to set inappropriate selling prices and resulted in operating losses. 2) After the researcher interviewed six operators and studied the production processes of the wheat tea processing community enterprise in the case study, the findings were used to design a cost data management system based on cost accounting principles. This system provides information to support managerial decision-making, enabling the determination of appropriate selling prices and achieving profitability. 3) The proposed system improvements include database design, program development, and user interface design. The results of the accounting information system development for cost accounting enable accurate and complete presentation of cost information, allowing management to set appropriate selling prices and generate profits effectively.