Logistics Costs in Indigo Production Using Activity-Based Costing: A Case Study Sakon Nakhon Province
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Abstract
From a field survey conducted in Akat Amnuai District, Sakon Nakhon Province, it was found that many households cultivate indigo plants to produce wet indigo for dyeing fabrics. This activity serves as a significant source of income at both the provincial and national levels. This research aims to analyze the total logistics costs involved in the production of wet indigo, employing an Activity-Based Costing (ABC) system. The analysis encompasses the cost of all activities involved in the indigo dye production process, from upstream (indigo cultivation) through midstream (wet indigo production) to downstream (sales and export). The goal is to provide relevant stakeholders with a clear understanding of the actual costs, identify potential areas for cost reduction, reorganize production activities, and, importantly, enable the setting of appropriate selling prices and enhance price negotiation power. The study revealed that the average logistics cost for the indigo producer groups was 18,900 THB per rai (1,600 square meters). The largest proportion of this cost was attributed to order quantity costs, averaging 17,446 THB per rai. This was followed by transportation costs, which averaged 907 THB per rai, and information system costs, averaging 548 THB per rai.
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