ระบบต้นทุนฐานกิจกรรมของโรงงานผลิตสปริง

• Main Author: เอกพงศ์ จงเกษกรณ์
• Other Authors: สุทัศน์ รัตนเกื้อกังวาน
• Format: Theses and Dissertations
• Language: Thai
• Published: จุฬาลงกรณ์มหาวิทยาลัย 2010
• Subjects: สปริง; อุตสาหกรรมเหล็กกล้า; Springs (Mechanism); Steel industry and trade
• Online Access: https://digiverse.chula.ac.th/Info/item/dc:43875
• Institution: Chulalongkorn University

The objective of this research is to create activity based costing system of the coil spring factory. And prepare manual procedures of activity based costing system, in order to obtain more actual and accurate costs of each production process than traditional costing system. To create activity based costing system, starting by analyzing the information collected by each department of the factory, defining work breakdown structure, by IDEF0, assigning activities, setting up cost driver of each activity. Afterwards, allocate the cost to each process of production. Calculate process cost and unit cost of finish good. Finally calculate efficiency of each department and prepare manual procedures of activity based costing system, for study starters or whom it may concern in process of making it. The result of the study shows that production cost obtained by traditional costing system from the factory is different from the production cost derived by the procedure in this study. The traditional costing system, which ignores process cost and allocate costs from supporting divisions by the standard cost, is 10,912,007 Baht, whereas, the study shows more practical cost of 12,405,567 Baht. Also, this study is able to estimate the actual unit cost of each product group, separated by production processes, in which the factory was not capable of calculating the process costs and thus only able to roughly estimate unit cost of each product in term of average figures.