Logistics Cost Analysis of Coffee Growing Using Activity Base Costing System Mae LanNoi District Mae Hong Son Province

Abstract

This research studied about the logistic cost analysis of coffee planting by using activity-based costing approach in Mae La Noi, Mae Hong Son. The research objectives were 1) To discover the causes of logistics costs for coffee planting in Mae Hong Son. 2) to calculate according to the logistics costs for coffee planting activity in the area. The population for the study was 100 coffee farmers in Mae La Noi and was randomly assigned to quota samplings. The research instrument was structured interview and the data were analyzed using frequency, percentage, mean, minimum, maximum, standard deviation.

            The result showedcoffee growing activities It consists of activities to prepare the fields for planting. seedling preparation activities planting and care activities harvesting activities. The average cost as 3,219.89 baht per farm, which was divided into cash cost. The average of variable cost was 2,516.47 baht per farm and non-cash cost which was the average fixed cost of 703.40 baht per farm.Also, considering variable cost of production, it revealed that labor costs was at 51.54% which was the main expenses, 26.04% of raw material costs with and only 0.56% of other production costs for the coffee planting costs. Besides, the fixed cost of production was the equipment depreciation at 14.91% and agricultural equipment depreciation 6.95% of the costs of planting coffee. Finally, the average of logistics costs of coffee planting was 11.47 baht per kilogram for coffee farmers in Mae La Noi, Mae Hong Son.