Result of the Application of Activity - Based Cost to the Production Process of Crispy Fried Fish Skin “Pla Ded” : Case Study Small Fish Market Business

Abstract

The purpose of this research was to study the activity-based cost of the production process. Crispy fried fish skin "Pla Ded" using the IDEF0 tool and added value to the production process of crispy fish skin "Delicious fish" by using BCG MODEL. The population and sample were: 3,300 grams of pla ded skin were analyzed by using the VSM instrument to analyze the production process time, IDEF0 was used to analyze the activity-based cost, and the BCG MODEL was used to analyze the value in addition to the production process of crispy fried fish skin “Pla Ded”. The duration of the research was 1 year. The place of research was Fish dent business at Bang Len Thani Fish Market Nakhon Pathom Province by using descriptive statistics. The results showed that activity-based costs reflect actual production costs of crispy fried fish production activities "Pla Ded" from the comparison between the traditional production costs. And the current model can be concluded that the original production cost per unit was 18.52 baht and the current production cost per unit was 16.41 baht. It can reduce the activity-based cost per production unit by 2.11 baht, or percentage 11.4, and add value to the production process of crispy fried fish skin, “Pla Ded” from the original oil after frying will be eliminated after analyzing the BCG MODEL by using oil after frying that can be sold 1,600 baht per year, which is percentage 100