การบริหารต้นทุนโดยใช้เอบีซีในอุตสาหกรรมผลิตภัณฑ์ไม้(Cost Management Using ABC in the Wood Products Industry)

Abstract

Abstract

                   This research aimed to present the application of cost management system in the wood products industry. The case study is applied Activity-Based Costing (ABC) with a product of wooden stairs group, in order to determine the cost of production per unit which guided to cost reduction approach and compared with traditional costing methods. The production costs comprised of direct costs and indirect costs, including overhead costs. The factory had no appropriate cost allocation used for overhead cost because the traditional costing systems did not comply with actual production quantities and production times. This research then applied the ABC costing system and proposed applicable cost drivers with production activities to allocate overhead production costs. The proposed cost system was calculated using Microsoft excel. This work started from production costs and activities classification. The cost collection and cost evaluation systems were designed. Then, the activity value was analyzed and the cost drivers were determined for appropriated cost allocation criteria. After the costs of activities are calculated, the cost per unit of product calculation from the ABC cost system was compared to the traditional system. The new model of costs is more precise. As a result, the cost was reduced by 5.98%. The results also reflect non-value-added activities. This is important for executives to improve production efficiency and to manage production costs.