การเปรียบเทียบระบบต้นทุนฐานกิจกรรมและระบบต้นทุนฐานกิจกรรมเกณฑ์เวลา ในโรงงานผลิตชิ้นส่วนอะไหล่รถยนต์ / ธนพัฒน์ ฉันทสุวรรณกุล = Comparison of activity-based costing system and time-driven activity-based costing system in an automotive spare part factory / Thanapat Chantasuwankul
To establish an activity-based costing system and time-driven activity-based costing system for the use of automotive spare part industry and compare to the difference of execution, constraints and suitability for these systems. In order to construct activity-based costing system, the initial process will be collecting data from each department and analyzing them, then specify cost driver of each activity and calculate cost driver rate. Next, allocate cost from service unit into each process then compute process cost and unit cost. As for constructing of the time-driven activity-based costing system, the process will start with analyzing the data of the each department that have been stored then find the standard time and calculate capacity cost rate. Therefore, formulate the time equation and define time driver. As a result, unit cost acquired from two different methods has altered. For example, part number 15ASDN003-000 in which unit cost from activity-based costing system and time-driven activity-based costing system are 352.33 baht and 318.97 baht, respectively. It can be observed that unit cost by using activity-based costing system is allocated from total cost. In other words, unit cost by using time-driven activity-based costing occurred from used capacity only. Hence, the different gap is unused capacity as the key performance index to revise the decision of decreasing resource supplying, unused production power or shall be used to maximize the production efficiency.
