การวิเคราะห์กิจกรรมเพื่อจัดทำต้นทุนการผลิตในโรงงานผลิตมอเตอร์

Abstract

Because the motor manufactor in this research's study do not have both accurate cost accounting system and valuable/non-valuable activity analysis, its production cost has been on the rise. Therefore, the research of activity-based management, which depends on activity-based costing, is conducted to develop a more suitable costing system, helping it realize a true cost structure of each product.

The result shows that production cost obtained by traditional cost accounting from the factory is different from the production cost derived by the procedure in this study. The traditional cost accounting is 34,182,936.77 baht while the result of the study shows more practical cost of 37,397,514.48 baht. Addition, the study is able to discover the actual unit cost of each product group and thus only able to roughly estimate unit cost of each product in term of average figures.