EMPOWERING SUSTAINABLE BUSINESS: A MINIBIZ DIGITAL COST MANAGEMENT SOLUTION FOR COMMUNITY ENTERPRISES IN SOUTHERN THAILAND
DOI:
https://doi.org/10.14456/aisr.2026.10Keywords:
Community Enterprises, Cost Management, Digital Business Tools, Business Sustainability, Regional DevelopmentAbstract
Disadvantaged community enterprises (CEs) in Thailand's Southern Border Provinces urgently need accessible digital tools to support effective cost management, profit determination, and competitive pricing strategies. This research addresses this gap by developing and evaluating 'miniBiz,' a mobile application designed for cost-of-production and sales analysis that integrates managerial accounting principles tailored to these CEs. Adopting a rigorous Research and Development (R&D) methodology, miniBiz was systematically developed using the ADDIE model, with its software quality assessed against ISO/IEC 25010 standards and user acceptance evaluated through the Technology Acceptance Model (TAM). The app was piloted with a plastic-woven basketry group and expanded to nine other diverse community businesses. Evaluation revealed high system usability, robust quality, and exceptional user satisfaction. Participants proficiently recorded costs, analyzed profitability, set prices, and monitored operational performance. This study underscores miniBiz's potential to empower local CE management through practical digital solutions, enhancing business resilience and decision-making. It also contributes to sustainable economic development and resource optimization in this underserved Asian context.
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Copyright (c) 2026 Nantharat NAMBURI, Preecha PANGSUBAN, Nattharawee PHONGKRAPHAN
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