Income and Expense Accounting Management System for Knowledge and Skills Enhancement Project Science and Technology (School Lab), Faculty of Science, Khon Kaen University

Abstract

This study aimed to (1) analyze problems and obstacles in the budget management process of the School Lab project, (2) investigate information-system requirements for project budget administration, and (3) develop an efficient, user-responsive web application for managing the project’s income–expenditure accounts. The development followed a Research and Development (R&D) approach based on the seven-step System Development Life Cycle (SDLC). The implemented system integrates directly with the School Lab project database to import activity data, automatically calculate budget allocations, and thereby reduce redundant data entry and errors associated with manual recording. It records expenses by activity and produces real-time summary reports at the activity, department, and overall project levels. Access is controlled by role-based permissions and supports three principal user groups: project staff (10 users), departmental staff (9 users), and project administrators (13 users), for a total of 32 authorized users. The study identified key problems in the existing budget-management process: discontinuous coordination among stakeholders causing data handover errors, inaccurate income–expenditure records, and lengthy verification times required to prepare reports. During the requirements-gathering phase, researchers, project managers, and stakeholders concluded that adopting information technology was essential to reduce duplicated effort, facilitate data verification and access, and improve budget transparency. The developed system was deployed within the project and effectively addressed the identified issues, improving operational efficiency. This research demonstrates the potential of purpose-built information systems at the unit level to streamline workflows, enhance transparency, and establish a sustainable foundation for digital system development aligned with the strategic objectives of the Faculty of Science and Khon Kaen University.