| Thailand has been used gasohol as an alternative energy for transportation. Gasohol is combination of ethanol and gasoline in various ratio. Trucks are used to transport ethanol for blending at refineries. So, the logistics costs are transportation and distribution. This study aims to find transportation and distribution cost of ethanol using Activity Based Costing method. Two ethanol transporting and distributing operators are interviewed. It has been founded that both operators are transporting the ethanol 1,680,000 and 4,200,000 liters/month respectively. The activity cost of the first operator is 1,574,412 bath/month and the cost of ethanol transportation is 0.94 bath/liter. On the otherhand, the activity cost of the second operator is 5,949,266... |
