แนวทางการลดต้นทุนโดยใช้ระบบต้นทุนกิจกรรม กรณีศึกษาบริษัทสยามมาสเตอส์คอนกรีต จำกัด

Abstract

-

Guideline for Cost Reduction Using Activity Based Costing System Case Study of Siammaster Concrete Company Limited

The objective of this research were to 1) analyzed the activity, of Siammaster Concrete Company Limited. 2) analyzed push forward the capital, of Siammaster Concrete Company Limited and 3) was to present the Guideline for Cost Reduction Using Activity Based Costing system case study of Siammaster Concrete Company Limited. Data was collected from the corporate database such as the structure and job description of the company, and interview of executives, supervisors and workers as well as the observation of employees' performance between months, February - March a Buddhist 2551.

This study found that the Siammaster Concrete Company Limited its operation to three divisions : management, marketing, and production and consisted of 13 departments.

From analyzing of each division and department, the study result reported that the Siam master Concrete Company Limited has 97 activities from 13 department. Since the activities that have the similarity of input, output and users so these activities can be integrated, then number of the activities dropped to 69 activities. The activities emerge from several causes. It can be analyzed activities into value-added activities and non value-added activities. In conclusion, the Siammaster Concrete Company Limited has 39 value-added activities and 15 non value-added activities.