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Author: search.filters.author.Detthamrong, U.

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    Item type:Publication,
    Application of activity-based costing to the logistics cost system of organic vegetables in Nakhon Pathom, Thailand
    (2023-11-01)
    Koprasert, K.
    ;
    Watanakanjana, C.
    ;
    Detthamrong, U.
    ;
    Khermkhan, J.
    The research finding indicated that the logistic costs based on the activity-based costing of organic vegetables in Nakhon Pathom had averaged the costs of logistic system of 38,568 baht per rai, and the order quantity costs or total production order was 17,753 baht per rai (46.03%) including total transportation costs of 20,500 baht per rai (53.15%), total warehouse costs was 300 baht per rai (0.78%) and the information process costs was 15 baht per rai (0.04%). It is involved with the guideline of the logistic cost reduction by gathering the network members of organic vegetable growers with the producing plan under the supporting agency including the setup for the production distribution center.
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    The comparison of cost and return from raw and ripe Namdokmai mango planting of large plots in Bang Phli district, Samutprakarn province
    (2021-09-01)
    Khermkhan, J.
    ;
    Chepoo, K.
    ;
    Detthamrong, U.
    ;
    Koprasert, K.
    The cost and return for growing nam dok mai mango for raw and ripe sales of cultivation large agriculturaliand plot of farmers in Bang Phli district, Samut Prakan province was compared. The result found that most of the agriculturists are females with the ages for more than 60 years old as well as laboring in their households with 4 people members in each family and they had their own invest budgets. However, when considering for the cost, it was found that the planting for raw mango sales with comprising for the cost amount of 8,148 bah/Rai, profit was 6,174 baht/Rai. The planting for mango ripe sales with the totals was 12,836 baht/Rai, profit was 17,584 baht/Rai. It was found that the planting for ripe mango sales was capable to earn the benefits more than the planting for raw mango selling. In addition, the ripe mango selling had the low level of Break Even Point to gain the quick back and high return value (NPV and IRR).