THE TRANSPORTATION COST ANALYSIS OF ANIMAL FEED BY USING ACTIVITY BASE COSTING: CASE STUDY OF ANIMAL FEEDING COMPANY
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Abstract
This research aims of study was to analyze transportation costs of animal feed and propose ways to reduce the transportation costs of animal feed. The researchers undertook a study on transportation activity and costs by interviewing with warehouse manager, deputy transport manager and transport supervisors in the company. As the interview result, researchers has been conducted in the following sections including 5 activities, ranging from transportation planning activities until the activities of animal feed transportation and cost data were subsequently analyzed by activity based costing method, it was found that the total cost per ton equal to 94 baht per ton and total cost of all activities was 14,571,234.5 baht per year by transportation costs equal to 13,802,865.51 baht per year or equal to 94.73 percentage of total costs that have the highest cost in terms of the costs caused by fuel. Thus, researchers suggest for reducing fuel cost by changing from fuel use to natural gas vehicle (NGV) instead, it is found that the investment of gas installation in NGV systems can reduce fuel costs equal to 2,167,993.44 baht per year or 55.88 percentage and payback period in 4-wheel trucks, 6-wheel trucks and 10-wheel trucks equal to 14 months, 7 months and 6 months respectively.
Article Details
บทความทุกเรื่องได้รับการตรวจความถูกต้องทางวิชาการโดยผู้ทรงคุณวุฒิ ทรรศนะและข้อคิดเห็นในบทความวารสารบัณฑิตศึกษา มหาวิทยาลัยราชภัฏวไลยอลงกรณ์ ในพระบรมราชูปถัมภ์ มิใช่เป็นทรรศนะและความคิดของผู้จัดทำจึงมิใช่ความรับผิดชอบของบัณฑิตวิทยาลัย มหาวิทยาลัยราชภัฏวไลยอลงกรณ์ ในพระบรมราชูปถัมภ์ กองบรรณาธิการไม่สงวนสิทธิ์การคัดลอก แต่ให้อ้างอิงแหล่งที่มา
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