{"id":"https://openalex.org/W150307103","doi":null,"title":"Production Cost Analysis of Rod in Industry Using Activity-based Costing System","display_name":"Production Cost Analysis of Rod in Industry Using Activity-based Costing System","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W150307103","mag":"150307103"},"language":"th","primary_location":{"id":"mag:150307103","doi":null,"is_oa":false,"landing_page_url":"https://www.tci-thaijo.org/index.php/KMUTT/article/download/15205/13948","pdf_url":null,"source":{"id":"https://openalex.org/S4306497023","display_name":"\u0e27\u0e32\u0e23\u0e2a\u0e32\u0e23\u0e27\u0e34\u0e08\u0e31\u0e22\u0e41\u0e25\u0e30\u0e1e\u0e31\u0e12\u0e19\u0e32 \u0e21\u0e08\u0e18.","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0e27\u0e32\u0e23\u0e2a\u0e32\u0e23\u0e27\u0e34\u0e08\u0e31\u0e22\u0e41\u0e25\u0e30\u0e1e\u0e31\u0e12\u0e19\u0e32 \u0e21\u0e08\u0e18.","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084764819","display_name":"Dussadee Buntam","orcid":"https://orcid.org/0000-0002-6694-6101","observed_orcids":["https://orcid.org/0000-0002-6694-6101"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Dussadee Buntam","raw_affiliation_strings":["Lectures, Department of Electrical Computer and Industrial, Faculty of Technology"],"raw_orcid":"https://orcid.org/0000-0002-6694-6101","affiliations":[{"raw_affiliation_string":"Lectures, Department of Electrical Computer and Industrial, Faculty of Technology","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5084764819"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"36","issue":"2","first_page":"203","last_page":"213"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8901000022888184,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8901000022888184,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.053700000047683716,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.020099999383091927,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9430000185966492},{"id":"https://openalex.org/keywords/production-cost-analysis","display_name":"production cost analysis","score":0.8140000104904175},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.4970000088214874},{"id":"https://openalex.org/keywords/pricing","display_name":"pricing","score":0.5870000123977661}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8655486106872559},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.7049476504325867},{"id":"https://openalex.org/C2777673361","wikidata":"https://www.wikidata.org/wiki/Q5281228","display_name":"Disadvantage","level":2,"score":0.6199482083320618},{"id":"https://openalex.org/C2985847231","wikidata":"https://www.wikidata.org/wiki/Q12154181","display_name":"Production cost","level":2,"score":0.6187331676483154},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.5459205508232117},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.5329276919364929},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4882180988788605},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4759140610694885},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.4294630289077759},{"id":"https://openalex.org/C42058472","wikidata":"https://www.wikidata.org/wiki/Q810214","display_name":"Base (topology)","level":2,"score":0.4294445514678955},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.42381057143211365},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3756541311740875},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.28741729259490967},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2795827388763428},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23122090101242065},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.19885608553886414},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1584351360797882},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1555539071559906},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.12394309043884277},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:150307103","doi":null,"is_oa":false,"landing_page_url":"https://www.tci-thaijo.org/index.php/KMUTT/article/download/15205/13948","pdf_url":null,"source":{"id":"https://openalex.org/S4306497023","display_name":"\u0e27\u0e32\u0e23\u0e2a\u0e32\u0e23\u0e27\u0e34\u0e08\u0e31\u0e22\u0e41\u0e25\u0e30\u0e1e\u0e31\u0e12\u0e19\u0e32 \u0e21\u0e08\u0e18.","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0e27\u0e32\u0e23\u0e2a\u0e32\u0e23\u0e27\u0e34\u0e08\u0e31\u0e22\u0e41\u0e25\u0e30\u0e1e\u0e31\u0e12\u0e19\u0e32 \u0e21\u0e08\u0e18.","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W2021648358"],"related_works":["https://openalex.org/W7017142848","https://openalex.org/W7219409948","https://openalex.org/W3014096112","https://openalex.org/W3168717206","https://openalex.org/W2897831585","https://openalex.org/W3163890162","https://openalex.org/W3185498461","https://openalex.org/W7220515021","https://openalex.org/W2625843404","https://openalex.org/W7219985150"],"abstract_inverted_index":{"Abstract":[0],"This":[6,73,89],"research":[7,90],"aims":[8],"to":[9,65,98,133],"study":[10],"the":[11,22,59,84,110,117,123,126],"cost":[12,100,112],"of":[13,45,86,101,125,129],"rod":[14,23,47,87,102],"production":[15,35],"in":[16,75],"an":[17,94],"industry.":[18],"In":[19,120],"this":[20,121],"study,":[21,122],"can":[24],"becategorized":[25],"into":[26],"four":[27],"different":[28],"types.":[29],"Each":[30],"type":[31],"has":[32],"its":[33,39,67],"own":[34],"process":[36],"which":[37],"makes":[38],"productioncost":[40],"varies":[41],"accordingly.":[42],"The":[43,104],"price":[44,69],"a":[46,71,79],"is":[48],"typically":[49],"determined":[50],"by":[51,108,114],"dealers":[52],"based":[53],"on":[54],"their":[55],"sellingexperiences.":[56],"However,":[57],"when":[58],"competitions":[60],"increase,":[61],"each":[62,115],"company":[63,80],"needs":[64],"adjust":[66],"selling":[68],"tocapture":[70],"market.":[72],"results":[74],"disadvantage":[76],"conditions":[77],"for":[78],"that":[81],"cannot":[82],"self-estimate":[83],"realcost":[85],"production.":[88,103],"therefore":[91],"brought":[92],"up":[93],"Activity-base":[95],"Costing":[96,148],"principle":[97],"calculatethe":[99],"calculation":[105],"was":[106],"done":[107],"considering":[109],"total":[111],"shared":[113],"activityin":[116],"manufacturing":[118],"process.":[119],"costs":[124],"4":[127],"types":[128],"rods":[130],"were":[131],"calculated":[132],"be":[134],"27.97,29.30,":[135],"11.99":[136],"and":[137],"13.70":[138],"Baht,":[139],"respectively.":[140],"Keyword":[143],":":[145],"Activity":[146],"Base":[147]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
