การบริหารต้นทุนสำหรับธุรกิจพัฒนาซอฟต์แวร์ในจังหวัดเชียงใหม่

Abstract

The purpose of this independent study was to examine the cost management of software development business in Chiang Mai, Thailand. The data were collected by interviewing 10 management and new business owner under the supervision of SIPA (Chiang Mai) ) to find the form of business then analyze the data to determine the workflow management systems for proposing reasonable cost. From this study, it was found that the most of the operations are in a partnership and revenues in the range of 1,500,000 to 1,800,000 Baht. The production projects are on average 2-3 projects per month and have 2 types of operation; in the form of developing programs to meet the customer’s need (outsource) and in the form of creating their own products distribution (Product). Organization structure had the staff only in the production department and program development but there were no finance and administration staffs, there were no accepted accounting standards. Project costing was calculated by only direct labor hour. Pricing method is used to calculate the costs plus required profit. The procedures were disorganized and there were no documents arise out of the operation. The organization structures were separated to two departments; program development department and support department. Program development department supervise all production and program development. Support department supervise management, accounting, sales and marketing, purchasing and all internal administrative affairs. The accounting practice has been assigned to prepare standard accounts and financial statement by Accounting standards generally accepted and also created a cost storage system to record working hour of each project in order to know how long all of the projects. The materials utilized system was used in projects and the documentation system was used in order to have an operating regulations and easy to retrieve data. The project costing used activity cost to assist the calculation of projects in order to know the cost of activities that actual happened by using time spent documents on projects to storage working hour then distribute the cost of production from ledger account into projects by using Activity Based Costing : ABC. The activities must be set before spreading the cost then set the driven resource and costing resources into activities. After batch costing, the driven activity and costing activity will be determined in order to calculate the cost of each project. The application of project cost in the term of pricing proposed to customer by the form of operations. The program development to meet the needs of customer based on cost base pricing. The estimated costs expected to be incurred in the production plus the cost of error then add required profit. Products and sales methods were priced by economic theory. The relationship between the needs of customer and sell price used the pricing method to determine the marginal price The cost management has the activity cost assessment in order to measure the project efficiency by compared between the costs of actual events of estimated activities. The comparison between the cost of the actual events and the estimated activities were used to find out which activities have incremental cost then cut the excess cost by using cost reduction activities which cost more than planned.