การวิเคราะห์ต้นทุนร้านรับซื้อของเก่ากรณีศึกษา: พี เอ็น การค้า

Abstract

The objectives of this research are to calculate the unit cost of buying scrap steel and to propose some appropriate approaches to increase the profit for waste material recycle business. The researcher collects all general information from antiques shop business such as cost in purchasing process and calculate the operation. Moreover the factors that influence to the operation cost were identified. After that, the program was developed to select the least cost products to sell. It will be increase the opportunity for making more profit for the business. It was found that the operation cost for the junk business consist of car depreciation, rent, labor cost, electricity, and oil. The distance between the junk business and sources, also the volume of scrap steals is impacted to the operation cost. The shorter distance and higher volume will lead to lower operation cost. According to the proposed program which is developed by Window Form Application, it is used as a guideline for management in order to make more precise decision to make more profit.