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Cost Behavior of Oil Palm Plantations Using Activity-Based Cistubg System: A Case Study of Lamae, Chumporn Province

WMS Journal of Management

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Title Cost Behavior of Oil Palm Plantations Using Activity-Based Cistubg System: A Case Study of Lamae, Chumporn Province
 
Creator Boonkaew, Kanjana
 
Description In this thesis, the researcher investigates costing behaviors and calculates the real cost of oil palm planting using an activity-based costing (ABC) system. The instrument of research was an interview form. Interviews were conducted with agriculturalists engaged in the planting of oil palms. Area observation was also conducted in regard to each step in the methods used in oil palm planting. The costing behavior of planting oil palms yielding the highest value was oil palm harvesting activity center in a period in which the oil palms were 1-20 years old (55-86 percent. In contrast, the cost of planting oil palms at the minimum value was in quality control activities center (.04 percent). This was a result of conducting quality control activity vis-a-vis oil palms twice yearly.In addition, it was also found that four activities of planting oil palms were not conducive to increasing value as seen in the following: (1) Quality control activity. (2) Produce harvesting activity. (3) The activity of the wear and tear cost for machinery and equipment. (4) The activity of machinery and equipment maintenance. (5) The activity in which agriculturalists economized the cost of oil palm planting was for a period of 1-20 years old (41.44 percent). This came from decreases in all of the abovementioned activities.
 
Publisher WMS Journal of Management
 
Date 2016-03-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Original Articles Commentary
 
Format application/pdf
 
Identifier http://tci-thaijo.org/index.php/wms/article/view/52599
 
Source WMS Journal of Management; Vol 3 No 1 (2014): January - April 2014; 30-40
2286-718X
 
Language eng
 
Relation http://tci-thaijo.org/index.php/wms/article/view/52599/43661
 
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