其他摘要：The objectives of this research are 1) to study the costs of pineapple planting, 2) to study the allocation of activity-based costing for pineapple planting, and 3) to analyze the methods and find a better approach to reduce the costs of pineapple planting at Khao Khansong Subdistrict, Sriracha District, Chonburi Province. The sample of the population divided into 3 size groups: small size (80,000-158,400 sq. m2) for 5 cases, medium size (160,000-240,000 sq. m2) for 5 cases, large size (more than 240,000 sq. m2) for 5 cases. This research is a semi-structure interview and farmers who are the interviewees must have experience in pineapple planting for over 10 years. Research result found that all 1) The cost of growing pineapples is free from direct raw materials, since farmers have been collected own pineapple shoots from the previous season to use. The average wage cost of a small-size farmland is 6,392 baht per 1,600 sq. m2. For a medium-sized farmland, the average wage is 5,750 baht per 1,600 sq. m2 and for a large-size farmland, it is 4,834 baht per 1,600 sq. m2. The average cost of production in small farmland is 73,138 baht per 1,600 sq. m2. For medium-sized farmland, the average cost is 47,740 baht per 1,600 sq. m2 and for the large farmland, the average cost is 94,381 baht per 1,600 sq. m2. 2) The cost of planting pineapples can allocate the costs based on 7 activities, namely the shoot preparation activities, soil preparation and planting activities, caring activities prior forcing flowers, forcing flower blooming activities, pineapple covering activities, depreciation activities, and harvesting activities. 3) Suggestion for reducing the cost of pineapple cultivation can be divided into 2 groups: value-added activities group, including shoot preparation activities, soil preparation and planting activities, caring activities prior forcing flowers, forcing blooming flower activities, and harvesting activities, because these 5 activities are the main activities in pineapple cultivation and make pineapple more valuable. Non value-added activities are pineapple covering activities and depreciation activities, because both activities are unnecessary activities. Pineapple covering activities are for protecting the skin of the pineapple fruit to not be burned by the sun, which farmers sometime don't use. By reflecting the costs to classify any activities that value-added and non-value added, it is a part of the consideration of cost reduction methods to reduce wasteful activities, which for making the costs to be worth and improve the quality of pineapples due to their cost efficiency.
