The Production Cost Calculation with Applications, Case Studies Pickled Fish of Chai Buri Sub-district Tha Uthen District Nakhon Phanom Province
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Abstract
This research is the calculation of production costs through an application of sour fish (Pla Som), Chai Buri Subdistrict, Tha Uthen District Nakhon Phanom Province. There are more competitors as well as consumers have comparative information in making decisions on purchasing products as a result impact on product distribution. The community pricing of fish products was based on past experience and feelings in estimating production costs. All production costs are not included in the calculation of production costs as a result in inaccurate production costs. This research aims 1) to study the factors of cost calculation consisting of direct object costs, direct labor costs and production costs and 2) to develop a method for calculating production costs through an application, a case study of Pla-Som, Chai Buri Sub-district, Tha Uthen District, Nakhon Phanom Province. Samples used in this research were the representative of the fish producer, 60 people. The samples were selected by purposive sampling. Research tools are 1) Application Pla-Som Cost on Android Operating System and 2) satisfaction questionnaire with statistical analyzing methods such as mean and standard deviation. The results found that 1) the production costs of Pla Som are composed of 3 major costs, direct materials (71.80%), direct labor (15.43%) and manufacturing overhead (12.77%) and the net profit margin on sales of 27.68%. 2) There is a tool to help calculate the cost of production or services to help calculate the cost accurately, conveniently, quickly and easily. It can actually be used to meet the needs of the professional groups in the community. From the trial use of the Pla-Som Cost application by Pla-Som production representatives. They were satisfied at the highest level (= 4.34, S.D = 0.08). It is possible to calculate and record data through the application which is a new tool that helps to calculate product costs more accurately and efficiently, increasing convenience and speed from using through smart phone devices.
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