ปัจจัยสำคัญของการควบคุมต้นทุนฐานกิจกรรม กรณีศึกษาเกษตรกรในตำบลเบิด อำเภอรัตนบุรี จังหวัดสุรินทร์

Abstract

There are 2 purposes about the study of rice cultivation process with activity costing system. 1) Study the cost of rice cultivation process of farmers with Activity-based costing (ABC) system. 2) Study the activities that effect to the high production cost in rice cultivation process of farmers. For this study will survey by questioning 300 farmers in Boet subdistrict Rattanaburi district Surin Province and analysis by using methodology of quantitative data analysis and qualitative data analysis. According to the analysis, there are farmers is male accounting for 72.33% and farmers is female accounting for 27.67%. Range of age of 61 above accounting for 37.67%. Graduation in school at grade 4 is accounting for 58.34%. The average area of rice cultivation is 6 to 10 rai, accounting for 34.34% that consists of 5 main steps Preparation area Maintenance of productivity Maintenance of agricultural machinery and equipment Harvesting and post-harvest. Transportation By analyzing the cost of rice cultivation of farmers with the Activity-based costing (ABC) system of all five activities, Cost per unit (Baht per rai) showed that the area of rice cultivation of 16 to 20 rai had the lowest cost per unit, the total cost is 1,756.86 Bath per Rai. And the results also found the high cost production activities in rice cultivation process is the cost of harvesting and post-harvesting. The cost is around 690 to 875 baht per rai. Therefore, to reduce the unnecessary costs that may occur during rice cultivation. Farmers should include areas and groups of farmers, to use the rice cultivation area 6 – 10 Rai. This will allow farmers to have the cost of the rice cultivation process with Activity-based costing (ABC) the most effective.