การลดต้นทุนโลจิสติกส์ด้วยเทคนิคการบัญชีต้นทุนฐานกิจกรรมของบริษัทเหมืองแร่หินปูน

Abstract

This research aimed to study the logistics cost using the activity-based cost technique of a large Iimestone mining company in the northern part of Thailand. This study used the guidelines for calculating activity-based cost together with information and material flowchart techniques, wastes improvement techniques, and indicators of industrial logistics efficiency. The research to implement this reduction in logistics costs came from a 20.19% ratio of shipping cost to sales which was considered a disadvantagcous state. Therefore, the cost analysis was conducted to find out that the logistics cost was 146,528,547 baht/year. This amount of money was high, so the activity-based cost techniquc was adjusted and found that the number of employecs, number of vehicles, and number of machines were more than necessary. As a result, an appropriate rate of utilization, cfliciency, capability, and work percentage were analyzed. After calculating the mentioned values, waste reduction techniques were used in operations to be able to reduce the number of employces by 10 peoplc, 6 vehicles, and 3 machines, resulting in a decreasc in overall logistics costs by 4,631,071 baht/ year. This industrial logistics efficiency improvement accounted for 17.47% resulting in lower logistics costs and increased logistics efficiency.