Implementation of a Web-Based Accrual Accounting Information System Using the Variable Costing Method

Abstract

The increasing adoption of information technology in accounting has emphasized the need for integrated systems that support both financial reporting and managerial decision making. Many organizations still rely on fragmented or semi-manual accounting practices, which limit the accuracy, timeliness, and analytical value of financial information. This research is motivated by the need to implement an accounting information system that applies accrual accounting principles while simultaneously supporting internal cost analysis using the variable costing method. The study proposes the implementation of a web-based accrual accounting information system that integrates transaction recording, cost classification, financial reporting, and variable costing analysis within a single platform. The main contribution of this research lies in embedding variable costing calculations directly into the accounting workflow, enabling automatic generation of contribution margin, break-even point, and profitability indicators. System evaluation is conducted through functional testing, usability analysis, and result verification using real accounting transaction data. The results demonstrate that the implemented system improves data consistency, reduces manual processing, and enhances the availability of timely and relevant cost information for managerial decision making. Future work is recommended to extend the system with multi-user role management, enhanced security features, and advanced analytical modules such as budgeting and forecasting. Overall, the implementation confirms that integrating accrual accounting and variable costing within a web-based information system provides an effective foundation for improving financial management and decision support.