Analyzing Logistics Costs Using the Activity-Based Costing Approach for Sustainable Agriculture: A Case Study of Turkish Tobacco Cultivation in Roi Et Province

Abstract

This research is a study of logistics costs using an activity base cost system. Case Study of Turkish tobacco cultivation Roi-Et province with the aim of studying the logistical costs of the cultivation of Turkiz tobacco. Using analysis with activity base cost systems as a practice to reduce the logistics costs of farmers.  Study Area Si Somdet District Roi-Et Province The samples studied were Turkice tobacco growers. Using a specific method of selection, turkice tobacco growers. In total, 50 cases showed activity in the cultivation of Turgiz tobacco. It consists of 6 main activities: 1. Planting preparation activities, 2. Planting activities, 3. Maintenance activities, 4. Harvest activities, 5. Transportation activities, and 6. Other activities for logistics costs according to the base cost system, the overall activity base of farmers cultivating Turkiz tobacco per rai area is 6,100 baht per cultivation season, with the highest cost being in the maintenance activities. The total cost is 1,900 baht per cultivation season, which is 31.15% the second is harvesting activity. The total cost of 1,400 baht per cultivation season is 22.95% of the total cost of planting preparation activities. Transportation activities cost a total of 1,200 baht, representing 19.67 percent of planting activities and others with total costs of 300 and 100 baht respectively. Farmers' logistics cost reduction practices should be used in conjunction with the use of chemical fertilizers, which reduces the consumption of chemical fertilizers and pesticides, which reduces costs, and local farmers should be included to help grow and help harvest renewable tobacco to provide lower labor costs and reduce unnecessary resource consumption.