Development of a system for recording the cost of raising fattening pigs at Boonmee Farm 30 Company Limited

Abstract

ABSTRACT

?????????????? The objective of the research subject on Development of a system for recording the cost of fattening pigs in fattening farms, Boonmee Farm 30 Co., Ltd. is to study the general condition and data of cost raising fattening pigs, and develop a system for recording the cost of raising fattening pigs of the fattening farm, Boonmee Farm 30 Co., Ltd. From the study of the company's problems, there is no systematic data on the cost of raising fattening pigs. The finding of cost raising pigs takes a long time and unable to specify of cost raising. The research group therefore developed a system to record the cost of raising fattening pigs in fattening farms, by using the program to record the cost of raising fattening pigs for 3 houses. These are the F14 pig house, F15 pig house and F16 pig house. They collected the information on the cost of transfer from the breeder farm, the cost of food, medicine and medical supplies, farming cost and the distribution costs. The cost of raising pig at F14 pig house is 4,071,376.11 baht, with 573 pigs, with a cost of raising 7,105.37 baht per head. The cost of raising pig at F15 pig house is 4,275,661.42 baht, with 578 pigs, with a cost of raising 7,397.34 baht per head and the F16 pig house is 4,343,487.21 baht, with 589 pigs, with a cost of raising 7,374.34 baht per head. For the sale of pigs in the 3 houses, it was found that the F16 pig house had the highest sales amount of 5,144,587.50 baht, followed by the F15 pig house with the sales volume of 4,876,798.00 baht, and the F14 pig house had the sales amount of 4,855,943.00 baht. After deducting the cost of raising pigs, it was found that the F14 pig house was the most profitable at 16.16 percent, the F16 pig house was the most profitable at 15.57%, and the F15 pig house was the hundredth most profitable at 12.33%. This research therefore meets the research objectives, and ???the system to record the cost of raising fattening pigs?? can be used to manage costs of Boonmee Farm 30 Company Limited.

Keywords: development of cost record system, fattening pig farming, Pig House F14, F15, and F16