THE ACTUAL COSTS ANALYSIS FOR EXPORTING NAMDOKMAI SITHONG MANGOES BY USING ACTIVITY-BASED COSTING

Abstract

In this research, the actual costs of exporting Nam Dok Mai Si Thong Mangoes were analyzed by applying the activity-based costing system to know about the actual costs and the logistic activities of exporting the mangoes which can be a guideline to improve any activity related to exporting the mangoes. The main objective of this research was to calculate the actual costs of exporting the mangoes of Mango Grower Club in Noen Maprang District, Phitsanulok Province by using the activity-based costing system in the study area, 1 rai. The results can be concluded that the actual costs of exporting the mangoes was 32.76 baht a kilogram or 12.12 baht a mango. The activities were divided into nine main activities. It can be concluded that the activities that contributed to the highest costs were Activity 7 and Activity 6, whose ratio was 49.43% and 33.88%, respectively. The activities with the lowest cost ratio were Activity 4 whose ratio was only 0.08% of the total costs. The researchers expect that this research will benefit the farmers who are interested in, and they can apply it in the future.