Product cost and return on manufacturing processed banana chips of community enterprises processing agricultural products in Baan Doem Bang Sub-district, Doem Bang Nang Buat district, Suphan Buri province

Abstract

          This study aimed to: investigate the analysis of product cost and return on processed banana chips of community enterprises processing agricultural products in Baan Doem Bang sub-district, Doem Bang Nang Buat district, Suphan Buri Province. This qualitative study was collected by interviewing the 5 group samples of community enterprises processing agricultural products in Baan Doem Bang sub-district, Doem Bang Nang Buat district, Suphan Buri province who specialized in producing processed banana chips. An interview was used as a research instrument in this study, designed to serve the purpose of this study. Adversely, for the data analysis of this study, the researcher used the content analysis and data interview about product cost and return on processed banana chips of community enterprises processing agricultural products in Baan Doem Bang sub-district, Doem Bang Nang Buat district, Suphan Buri province. Results in this study revealed that 1) five groups of community enterprises processing agricultural products in Baan Doem Bang sub-district, Doem Bang Nang Buat district, Supan Buri province overall had product cost monthly from 2,478.27 to 5,863.79 baht per month. This included monthly depreciation expenses from 130.67 to 160.58 baht per month, whereas monthly production cost was from 1,128 to 2,144 baht per month. Additionally, direct monthly income was from 1,200 to 3,600 baht per month. 2) Return on producing processed banana chips included return on cost investment from 16.83 -59.40 baht per package whereas the return on the whole property was about 30.64 to 90.09 baht per package. The ratio of cost of sales per sale was about 48.86 – 68.89 baht per package.  The ratio of profits from manufacture per net sale was about 31.10 – 51.13 baht per package and the sale quantity at the break-even point was about 0.028-0.065 baht per package.