ระบบงบประมาณเพื่อการควบคุมสำหรับธุรกิจก่อสร้าง กรณีศึกษาห้างหุ้นส่วนจำกัดเอราวัณ ดอนสัก คอน ตำบลดอนสัก อำเภอดอนสัก จังหวัดสุราษฎร์ธานี

Abstract

          This research is a qualitative research. The objectives of this study were 1) to study the procedures related to budgeting and accounting systems, 2) to design a budgeting system for business administration, and 3) to try out a new budgeting system. The target groups who gave important information in the research were administrators, system developers, system users, and users of the system and who provided information of Erawan Donsak Khon Limited Partnership, Don Sak Sub-district, Don Sak District, Surat Thani Province.  The results found that after the sales department received construction drawings from customers, it would be sent to the engineering department to calculate construction costs before taking it to the accounting/financial department to review and add profits according to the policy. After that, the administration department will present to the general manager for approval to make a quotation for the customer. The problems found include the calculation and accounting errors, document search, follow-up work to answer customer inquiries, in addition, the business owners cannot keep track of project effectively. The design of the new budget system requires that construction drawings be stored visually in a central database and additional software program should be used to reduce calculation and accounting errors. Furthermore, a system for monitoring budget usage and project progress has been developed so that general managers and business owners can monitor progress by themselves. The results from user interviews show that the sales department can answer customer problems immediately instead of 1-2 days. The engineering department can reduce calculation errors and reduce working time from 2-3 days. Only one day left on average. The results of the new system were able to solve the problem satisfactorily.