Examination to Decrease Running Costs of Packing House for White Stemmed Onion By activity-based costing methods

• Published in: Nogyo Shisetsu (Journal of the Society of Agricultural Structures, Japan) Vol. 36; no. 4; pp. 195 - 207
• Main Authors: KAWANISHI, Hirofumi, DO, Gab-Soo
• Format: Journal Article
• Language: English; Japanese
• Published: The Society of Agricultural Structures, Japan 25.03.2006
• Subjects: Activity-Based Costing; Packing house for white stemmed onion; Running cost
• ISSN: 0388-8517; 2186-0122
• DOI: 10.11449/sasj1971.36.195

Annual labor costs, cost for repayment, costs of expendable supplies, expenses of lighting and fuel and taxi in packing house for white stemmed onion were investigated and evaluated by Activity-Based Costing methods, and examined countermeasure against reducing overhead for annual running. Obtained results are following. 1. The costs for repayment of equipment were biggest in annual running costs of packing house, they were about 45%. In operation costs, the operation costs for receipt and for packing that occupied 44-60% in annual operation cost. And the labor costs and the repayment costs of equipment were main expense in receiving operation, the labor costs and the costs of expendable supplies were main expense in packing operation. 2. If the used machine for root cut and for peeling off skin of white stemmed onion operated very well, the annual running costs in packing house maybe lowered 3, 128, 000-7, 267, 000yen in 3 packing houses. 3. The unit handling cost per pack (=annual running costs/annual handling volume) in 3 packing house were 617-1, 206yen, but farmers paid only 155-273yen per pack. So it was showed the farmers use packing house on the cheap. 4. The labor cost per pack in month that handling volume be low were higher than another month in all packing house. The handling volume every month should be steady and the number and arrangement of operators should be reexamined when handling volume were low.