This independent study Aimed to analyze and recommend ways to reduce costs and implementation. Activity-based costing system using the bottled water industry. Starting from the analysis of the activities related to the production process. Processes to deliver all of the case study. The data showed that the current The cost of production is a very important part. And found that the ratio stood at 26.07%, which costs can be analyzed in this section. And allocation of costs to be accurate. In order to reflect the actual costs. Of each product This research led Activity-based costing system to assist in the analysis and cost allocation. By analyzing the business process flow. By analyzing the company's activities. Analysis of cost drivers Distribution costs, the cost of producing the event. And calculate the unit cost of each activity. The study found that All activities can be divided into 7 main activity of the company and 30 subsidiaries of activity-based costing activity. The results can be summarized as that. Activity is the most costly delivery, representing 40.66% of the total cost.
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