Application of activity-based costing to the logistics cost system of organic vegetables in Nakhon Pathom, Thailand

Abstract

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.