The objective of this independent study was to take executive decisions. Fertilizer plant of Rajamangala University of Technology Lanna. About the cost of some production. Using primary data store for storing and collecting accounting data. And secondary data by the data collected, stored and analyzed
the results of the study found. The Company decided to produce themselves or buy. When production can cost more than buying. Companies should conduct their own production If the cost of acquisition is lower than the production itself. Company should continue to buy instead of own production to save costs. When selecting products for limited resources, consider the gross profit attributed to capacity. The full capacity And should refuse to produce and sell certain products at a profit is not worth the labor. In the co-products If the manufacturer has added more profitable than selling the business to be conducted at separate production. But if production does not cause an increase in profit. Business should be conducted at the point of sale when acquisitions are excluded special order. He was already making profits. The entity should carry out special orders it. If the special orders, there was an increase in profit does not accept special order. And the final decision or discontinued. If the cancellation product line contributes to the overall profit of the Company decreased. Product line or business should not be canceled if it is found that increasing the product line already has excess profits. Rather than a fixed cost that is directly The Company is also supposed to be used that way.