CHOLLADA LOVE THE STUDY ON GUIDELINE FOR COST REDUCTION USING ACTIVITY BASED COSTING SYSTEM OF PST CONCRETE COMPANY

Maejo University, Thailand
2015 15th International Academic Conference   unpublished
The objective of this research was to study the Guideline for Cost Reduction Using Activity Based Costing for PST Concrete Company Limited. Data was collected from the corporate database such as the structure, job description, quality manual and interviews of executives and workers as well as the observation of employees' performance. This research found that the PST Concrete Company Limited has 124 activities. In conclusion, the company has 108 value-added activities and 16 nonvalue-added
more » ... nonvalue-added activities. This research had been worked on activity cost calculation and cost per driver calculation of accounting and finance division. Out of all costs of accounting and finance division 292,878.55 baht, 54,334.81 baht is the cost of nonvalue-added activities, equally 18.55 %. The accounting and financial division has 2 nonvalue-added activities : The cost per time of follow-up problematic debitor is 1,252.33 baht and the cost per time of connection government units is 1,750.55 baht.
fatcat:zonkddyy75c3hmba3ufazjxaqq