The Study of logistics costs by using activity-based costing system of farmers cultivator of watermelon (Torpedo Specie)

Abstract

The purpose of this study is to study the characteristics of the supply chain and the analysis of logistics costs in the cultivation of torpedo watermelon varieties of farmers in Ban Don Yanang, Kalasin Province. The study area is Nham District. The target group studied was farmers who cultivated watermelon varieties of torpedo. A total of 37 people were selected using a specific selection method. The results of the study show that cultivation activities consist of 7 main activities: procurement, plantation preparation, planting, maintenance, harvesting, transportation, and inventory supervision. The logistics cost according to the overall activity-based cost system is 2,671,700 baht per planting season. The highest cost was in maintenance at 875,820 baht, accounting for 32.81 percent. The use of material resources/the most consumable, accounting for 38.05% of the total cost. The practice to reduce logistics costs of farmers is to use manure or bio-fertilizer along with the use of chemical fertilizers and use bio-fermented water along with pesticides. This will reduce the consumption of chemical fertilizers and pesticides, which will reduce costs. In addition, farmers should be included in ordering seeds to get a lower price than the normal price, order seeds in quantities suitable for the cultivation area to reduce unnecessary resource consumption.