Application of Reference Model for Supply Chain Operations and Activity-based Costing Systems to Reduce Costs and Logistics in the Drinking Water Production Process
DOI:
https://doi.org/10.55164/ecbajournal.v16i3.267324Keywords:
Supply Chain Operations Reference Model, Activity Base Cost, Logistics Cost, Nearest-Neighbor Heuristic, Saving AlgorithmAbstract
The purpose of this research was to study the reduction of logistics costs in the drinking water production process by applying the supply chain operation reference model (SCOR Model) to be used as a tool for analyzing the structured cost consideration process. which analysis of logistics costs The researcher used the activity-based cost system. A case study of a company in Makham Khu Sub-district, Nikhom Phatthana District, Rayong Province to be a guideline for reducing the cost of drinking water production. The researcher collected data and interviewed entrepreneurs. From the study and applying the Activity Based Costing system to the cost analysis, it was found that transportation activities had the highest cost of 329,630 baht, followed by manufacturing activities at 305,291.79 baht, tank cleaning activities at 278,826 baht, storage activities at 48,711 baht, and procurement activities at 41,576 baht. The above costs are based on the analysis of the activity-based cost system so that operators can see the overall picture of production costs even more. and from the cost analysis, resultsThe researcher has applied a solution to the problem of transport activity costs. by developing and reducing costs. It has adopted the closest answer method and the total distance method of the transportation route. These guidelines will help operators to improve and plan transportation routes. as well as can reduce fuel costs and as a way to reduce costs that can increase profits affecting the efficiency of business operations.
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