The Logistics Cost Management of Aroma Coconut

Abstract

The Objectives of this research were to know the logistics management cost of aroma coconuts in Ratchaburi Province. The study analyze of the aroma coconuts logistics cost using “Activity base costing (ABC)” method in order to understand cost structure and use as a guideline to development and reduce logistics costs.
The analysis of logistics cost was separated by each activity. The study three that
the aroma coconuts logistics and supply chain total cost 46.9 Percent, it was found that the upstream logistics costs of aroma coconut accounted for a total cost of 12.9 Percent, the middle logistics costs amount 21 Percent and downstream logistics costs, there is a cost 13 Percent, the study found that the logistics cost that has the highest cost is middle logistics activity, this study will lead to the transfer of information will lead to reduce the cost of various logistics activities, that will be used to develop and plan the logistics management and benefit the coconut growers in the area appropriately in the future.