การประยุกต์ใช้ต้นทุนฐานกิจกรรมในการคำนวณต้นทุนการผลิต กรณีศึกษากลุ่มแม่บ้านสตรีแห่งหนึ่งในจังหวัดชลบุรี

Application of activity base cost in production cost calculation Study of a housewife group in Chonburi Province

Abstract

          This research to study the production cost of a housewife group in Chonburi Province. The activity-based costing principles are used for effective cost management and cost calculation according to the activity-based costing system is divided into 5 steps, (1) analyze activities (2) analyze resource cost drivers (3) calculate activity costs based on resource cost drivers and (4) calculate the activity cost into costs.

          From the calculation of production costs using the cost accounting methodwith the base cost calculation, that found the calculation cost accounting method the consists of raw material costs equal to 2.40 baht per bottle, labor cost is 1.60 baht per bottle and production expenses cost is 3.82 baht per bottle, Total product cost is 7.82 baht per bottle. The cost calculation part according to the activity base costing system classify costing into 6 activities, (1) production planning activities cost rate of 0.39 (2) raw material procurement activities cost rate of 0.31 (3) product production activities cost rate of 1.3 (4) raw material storage activities cost rate of 0.18 (5) finished goods storage activities cost rate of 0.35 and (6) delivery activities cost rate of 0.79, combine
the cost of activities with the cost of raw materials to get the product cost equal to 8.41 baht per bottle.