การวิเคราะห์การจำแนกต้นทุนด้านโลจิสติกส์เพื่อประเมินศักยภาพในการลดต้นทุน: กรณีศึกษาบริษัทในอุตสาหกรรมการผลิตเม็ดพลาสติก

Abstract

This research employed a case study approach. The objectives were to (1) study the logistics cost breakdown of the logistics process in the case study company to identify the cost structure of each logistics activity, and (2) analyze logistics cost hot spots and propose guidelines for logistics cost reduction. The study was conducted using actual logistics cost data of a bioplastic resin manufacturing company from January to December 2024. Data were collected from logistics service providers’ invoices, warehouse expense documents, and the company’s internal information system. The data were analyzed using the Cost Breakdown approach together with Logistics Cost Analysis (LCA). The results revealed that (1) the company incurred total logistics costs of USD 6,282,605, of which 87% were origin charges and 13% were destination charges; (2) the Logistics Cost Breakdown indicated that ocean transportation accounted for the highest proportion of logistics costs (65%), followed by destination port and import customs operations (10%) and origin port operations (9%), with these three activities together accounting for approximately 84% of the total logistics costs; and (3) the analysis enabled the identification of logistics cost hot spots and provided practical guidelines for improving logistics operations and reducing logistics costs.