รหัสดีโอไอ 10.14456/aamr.2022.15
Creator Kanthana DITKAEW
Title MASK MANUFACTURING APPROACH USING CASE-BASED LEARNING WITH AN ACTIVITY-BASED COSTING METHOD
Contributor Laphatrada PITCHAYATHEERANART
Publisher Asian Administration and Management Review
Publication Year 2022
Journal Title Asian Administration and Management Review
Journal Vol. 5
Journal No. 2
Page no. 56-65
Keyword Activity Based Costing, Case-Based Learning, Surgical Mask
URL Website https://so01.tci-thaijo.org/index.php/AAMR/index
Website title https://so01.tci-thaijo.org/index.php/AAMR/article/view/260550
ISSN 2730-3683
Abstract This research was conducted to investigate the activities and cost drivers in the mask manufacturing process and investigate the effectiveness of activity-based costing lessons. Moreover, to investigate perform a comparison of learning achievements attained through the case-based learning of mask production using the activity-based cost method. A total of 104 accounting students enrolled in Management Accounting course as the study sample, as these students are considered good research ambassadors. The study results were reported as means, standard deviations, and dependent samples (t-test) results. The analyses revealed that five activity centers are involved in the production of valveless surgical masks and costs were determined by both volume and duration, whereby the Process Efficiency/Product Efficiency (E1/E2) ratio of 82.25/81.55 met the predetermined standards. Moreover, students’ academic achievement after completing the case-based learning activity increased at a significance level of .01. Thus, these research findings can be of value for teachers aiming to develop lessons for students in accordance with the 21st century teaching and learning strategies.
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บรรณานุกรม

Kanthana DITKAEW และ Laphatrada PITCHAYATHEERANART. (2022) MASK MANUFACTURING APPROACH USING CASE-BASED LEARNING WITH AN ACTIVITY-BASED COSTING METHOD. Asian Administration and Management Review, 5(2), 56-65.
Kanthana DITKAEW และ Laphatrada PITCHAYATHEERANART. "MASK MANUFACTURING APPROACH USING CASE-BASED LEARNING WITH AN ACTIVITY-BASED COSTING METHOD". Asian Administration and Management Review 5 (2022):56-65.
Kanthana DITKAEW และ Laphatrada PITCHAYATHEERANART. MASK MANUFACTURING APPROACH USING CASE-BASED LEARNING WITH AN ACTIVITY-BASED COSTING METHOD. Asian Administration and Management Review:ม.ป.ท. 2022.