Activity-Based Costing Analysis for Train Station’s Service

บทความในวารสาร

ผู้เขียน/บรรณาธิการ

กลุ่มสาขาการวิจัยเชิงกลยุทธ์

ไม่พบข้อมูลที่เกี่ยวข้อง

รายละเอียดสำหรับงานพิมพ์

รายชื่อผู้แต่ง: Watanapa, Anucha;Pholwatchana, Siwadol;Wiyaratn, Wisitsree

ปีที่เผยแพร่ (ค.ศ.): 2016

วารสาร: Engineering Journal (0125-8281)

Volume number: 20

Issue number: 5

หน้าแรก: 135

หน้าสุดท้าย: 144

นอก: 0125-8281

URL: http://engj.org/index.php/ej/article/view/975/506

บทคัดย่อ

Laem Chabang train station is subsidiary to container transportation office of The State Railway of Thailand. Its operation is divided into two main parts: Laem Chabang station and Laem Chabang Port station operates 24 hours a day. This report does research on services of both stations that can be categorized into two types: container train service and oil train services which are different in their processes. This report analyses activity-based costing especially in the Laem Chabang train station’s direct expense which does not include other organizations’ expenses such as mechanical department, civil department or signalling department. Formerly, The State Railway of Thailand had not been calculating this kind of cost, the workgroup thus attempts to make activity-based costing of Laem Chabang train station to improve its service procedure and reduce its future cost. From calculation cost of service of Laem Chabang train station by applying activity-based costing, the cost of activity for each type of train is revealed. The cost of service for oil train is 1,575.85 baht per train, for container train entering zone B port is 809.61 baht per train and for container train entering zone C port is 811.76 baht per train. It is found that cost of service for oil train is the highest due to its lower client which is about one-eighth of container train. In order to reduce cost, it can be considered to operate more oil trains or to decrease the number of labour related to oil train because labour salary is about 83% of the total cost. Thus, optimization of labour can clearly lower overall cost.

คำสำคัญ

Activity-Based costing, Container transportation, Optimization, Train station cost of service