accounting system that the raw materials were completely received. In addition, Jirawat and Wanlop proceeded GGC to hire a supplier to distill its raw materials, but there is no actual distillation. That was
system that the raw materials were completely received. In addition, Jirawat and Wanlop proceeded GGC to hire a supplier to distill its raw materials, but there is no actual distillation. That was deemed a
million). In addition, the decrease in Sales was due to product mix (Table 5) and an adverse effect of unrealized consignment sales (Table 3, unrealized revenue amounted to Bt115 million in 2018). Cost of
consignment (ตารางที 3 ในไตรมาส 2/61มีรายได้ทียังไม่ได้รับรู้จํานวน 3 ล้าน ดอลลาร์สหรัฐฯ หรือประมาณ 109 ล้านบาท) ต้นทุนขายและกาํไรขั นต้น อตัรากําไรขั นต้นของไตรมาส 2/61 สงูขึ นเมือเทียบกบัไตรมาสก่อน เป็นร้อยละ
price. Table 2: Raw material prices and purchased volume Table 3: Consignment A change in commercial terms to a Customer Manage Inventory (CMI)/ consignment basis caused revenue realization of
supplier of Zirconium Silicate essentially sold to the ceramic industry. Since the company has ceased all operations of factories in the province. Samut ever to produce sulfuric acid and a catalyst to