ต้นทุนฐานกิจกรรมการขนส่งสินค้าทางถนนของ บริษัทขนส่งสินค้าแห่งหนึ่งในอำเภอแม่สอด จังหวัดตาก

Abstract

The objective of this independent study was to analyze the activity-based costing in freight transportation of a transportation company in Mae Sot District, Tak Province using the concept of Activity Base Costing: ABC. The company provides road freight services on Mae Sot to Bangkok and its vicinity route with two types of services: dry bulk cargo and parcel services. In one trip, it includes an inbound and outbound journey. The Company's transportation modes can be summarized in 4 cases, which are: case 1, an outbound dry bulk cargo service and an inbound chartered parcel service, case 2, an outbound dry bulk cargo service and an inbound parcel service, case 3, an outbound deadheading trip and an inbound chartered parcel service, and case 4, an outbound deadheading trip and an inbound parcel service. Moreover, company’s activity and cost lists could be identified. By studying the activities and transportation costs of the company, it was found that a total of 50 activities can be organized into 6 activity centers and from those 50 activities, there are 26 cost items that could be divided into 6 cost groups. From studying the activities cost rate of the company, it was found as follows: the cost of receiving and planning activities was 209.55 baht per trip, pre-departure activities 211.65 baht per trip, delivering activities 10.94 baht per kilometer, coordinating activities 433.58 baht per hour, loading and unloading, counting and sorting activities 201.38 baht per pallet, and activities for distribution and delivery of parcel service 831.89 baht per cycle. In addition, it revealed that the base cost of transportation activities in case 2 costs 23,795.77 baht per trip, which is the highest activity-based cost when compared to the company's other cases. This is a result of its cost-driven activities and high usage of cost drivers, making it cost higher than in other cases. It was also found that, according to the freight cost per unit based on size and weight criteria, the transportation in case 4 has a cost per unit based on the size criteria of 302.13 baht per cubic meter and the cost per unit on a weight criterion is 0.68 baht per kilogram. Therefore, case 4 has the highest cost per unit when compared to the cost of shipping per unit of the company's other transportation cases.