COMPARISON OF TRANSPORTATION COSTS BETWEEN INTERNAL AND EXTERNAL VEHICLES A CASE STUDY OF TOUCH BOUGAINVILLEA, TALAD, KRATHUM BAEN, SAMUTSAKHON

Abstract

A study on the comparison of transportation costs between internal and external
transport vehicles. A case study of Suan Touch Fueng Fa, Talat Subdistrict, Krathum Baen
District Samut Sakhon Province whose objectives are To study the comparison of
transportation costs between in-house transport vehicles and out-of-house transport vehicles
and to decide on the choice of transportation services between corporate vehicles and external
transport vehicles.
This research is a qualitative research. The tools used for data collection are interviews
and the use of ABC (Activity-based costing) theory of the activity-based costing system.
(Activity-Based Costing) or the ABC system is a tool for Manage work in the manner of
Value-Based Management which connects management Enterprise level sign Carry out daily
tasks taking into account the responsibilities of each departments throughout the business In a
cross-functional perspective, the organization's activities are viewed as a whole (Integrated
View). He understands all cost behaviors that occur within the organization, so he knows
what are the factors that Increase or decrease the cost of activities by identifying the activities
of the cost organization.
From the results of this research study, it was found that in transporting 10,000
bougainvillea trees by a 6-wheeled external transport vehicle, it would be more cost-effective
than using a 4-wheeled internal and external transport vehicle due to the factors that The
important thing is the lower cost and other factors that make the car Transportation outside
the organization in the type of 6-wheeled vehicles is more cost-effective in terms of faster
time. Due to the amount of 10,000 plants per order, the use of a 4-wheeled transport vehicle
requires a total of 4 transport trips in order to transport the goods in full. But the 6-wheeled
external transport vehicle has only one trip, which can save both time and fuel costs. Labor,
maintenance and car insurance As a result, the transportation cost is cheaper and the quality is
more consistent with the research of Suthida Kasetkarun (2009). logistics service The results
of the study revealed that the factors affecting the decision to choose an outsourcing service
provider were the quality of services. and the price factor that is more cost-effective than
using a transport vehicle within the organization