Cost analysis and cost structure of tamarind processing of community enterprises Processed Tamarind Group, Boon Kong Farm, Wang Chom Sub-district, Mueang District, Phetchabun Province

Abstract

The aims of this study were to investigate the cost and cost structure of tamarind products. The structured interview was used to collect data between January and March 2018. Percentage and mean were used for data analysis.

          The data show that total cost was 396,438.65 baht per quarter. Cost structure were include direct material 40.85 percent, direct labor 21.20 percent, variable manufacturing overhead 33.32 percent and fixed manufacturing overhead 2.14 percent. However, this study used the traditional cost allocation which may affect the allocated manufacturing overhead and product cost. Therefor the next study, Activity Based Costing should be used.