การวิเคราะห์ต้นทุนกิจกรรมสำหรับธุรกิจขนส่งด้วยรถบรรทุก

• Main Author: ศุภกานต์ อัครชัยพานิชย์
• Other Authors: สมพงษ์ ศิริโสภณศิลป์
• Format: Theses and Dissertations
• Language: Thai
• Published: จุฬาลงกรณ์มหาวิทยาลัย 2001
• Subjects: การบัญชีต้นทุนกิจกรรม; การขนส่งด้วยรถบรรทุก
• Online Access: https://digiverse.chula.ac.th/Info/item/dc:46636
• Institution: Chulalongkorn University

This thesis develops an activity-based costing model for motor carriers with the purpose to obtain more estimates of the costs of activities, services, and individual customers. The model development utilizes data collected from administrative, warehouse, and transportation departments of a carrier engaging in a business of consolidating goods from customers around Bangkok to deliver to destinations in up-country. The model development consists of five steps including identifying model development objectives, collecting relevant data, specifying activities, determining the costs of specified activities, and estimating the costs of services and customers. To analyze the trucking cost that represents the largest component of total cost, the model takes into account the effects of truck types, delivery distances, and weight and volume capacities of vehicles. In determining the costs to serve each customer, the weights and volumes of goods delivered to the customer are incorporated เท the analysis to ensure more accurate and valid results. The analysis results as provided by the model reveal the activity costs incurred in the three departments, the costs of services, and total costs to serve customers. Moreover, the model can report trucking cost separated into loaded haul and empty haul, and cost of unused vehicle capacities, which is particularly useful for managerial purposes.