Cost Analysis of Digital Marketing for Community Products by Activity-based Costing and Activity-based Management
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Abstract
The purpose of this research was to analyze the cost of digital marketing for community products using activity-based costing and activity-based management. It is qualitative research. A purposive random sampling was conducted among community enterprise entrepreneurs from weaving cloth groups in Noen Kham District, Chainat Province. They have jointly developed 15 mobile applications to provide key information. Data collection was followed by data analysis from digital marketing and costs related to the digital marketing area, along with a semi-structured informal interview. The credibility of the data was verified by the triangular method. The results showed that 1) the cost of digital marketing consists of the cost of merchandising platform management activity, the cost of online promotion activity, and the cost of product delivery to customers activity. The calculation of the cost of merchandising platform management depends on the choice of platforms, which are 3 types: the central platform for electronic marketplace; the platform for social media sales and the platform for individual onsite sales. 2) The activity-based management found that the cost of digital marketing is different from the cost of merchandising platform management. It would be appropriate to compare the results of investing in digital marketing to see which platforms can increase the value added of selling products through digital marketing. In addition, it found that the cost of digital marketing using social media sales platforms is reasonable for community products, weaving cloth group products.
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