ACTIVITY-BASED COSTING IN PRODUCTION AND LOGISTICS PROCESS OF THE VILLAGE PRODUCTS OF BANG KRA CHAO WOMEN’S CAREER DEVELOPMENT COMMUNITY ENTERPRISE
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Abstract
This research aimed to 1) analyze the total cost, and 2) propose cost reduction guidelines for the production and logistics processes of the Community Enterprise Group for Women’s Career Development, Bang Krachao Subdistrict, producers of Thai rolled wafers, by applying the concept of Activity-Based Costing (ABC).
The findings demonstrated that 1) the total cost amounted to 967,504 baht per year, or an average of 40.31 baht per pack. The cost structure comprised raw materials and packaging (47.47%), production processes (51.87%), and delivery and return costs (27.87%), while personnel and facility costs accounted for 38.82% [RW2.1]of the overall cost, and 2) the proposed cost-reduction guidelines included collective purchasing of raw materials and packaging, redesigning the production layout and improving labor efficiency, adopting supporting technologies to control quality and minimize waste, consolidating transportation rounds for logistics management, and eliminating non-value-added activities in the production process. Activity-based costing analysis is therefore an essential tool that enables community enterprises to develop sustainable production and marketing strategies, as well as to serve as a model for application to other community enterprise groups.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
บทความทุกเรื่องได้รับการตรวจความถูกต้องทางวิชาการโดยผู้ทรงคุณวุฒิ ทรรศนะและข้อคิดเห็นในบทความ Journal of Global of Perspectives in Humanities and Social Sciences (J-GPHSS) มิใช่เป็นทรรศนะและความคิดของผู้จัดทำจึงมิใช่ความรับผิดชอบของบัณฑิตวิทยาลัย มหาวิทยาลัยราชภัฏวไลยอลงกรณ์ ในพระบรมราชูปถัมภ์ กองบรรณาธิการไม่สงวนสิทธิ์การคัดลอก แต่ให้อ้างอิงแหล่งที่มา
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