การประมาณการต้นทุนการผลิต กรณีศึกษาโรงงานผลิตประตูไม้และผลิตภัณฑ์จากไม้

Abstract

This engineering project aims to estimate production cost for setting sales price of the wooden products by using Activity-base costing method. From original, the factory set sales price by summation of raw materials used, operation fee for roughly and add the percent of profit as needed. Activity-based costing have various steps. First, collecting data for activity in each department and identify the cost of each activity and collect it in the form of cost items. Next, define a cost driver to be criteria of each cost items for determining the cost pool. Finally, define an activity driver to consider which activities depend on the machine hours or the man hours. To make the cost estimation in a format that can be simplify and easily to understand. Leading to development the program estimates the product cost by using Microsoft Excel. The program can help analyze the costs that occur in the production process which more precisely than the original. The cost by Activity-based costing can make better decisions and to be able to support decisions in the future in this factory.