Production Cost Analysis for Profit Planning of Cape Gooseberry Products: Group of Kae Noi Royal Project Cooperative Members
Keywords:Production Cost Management, Profit Planning, Processed Products, Cape Gooseberry
The aim of this study was to analyze the production costs and profit planning of cape gooseberry products, utilizing qualitative research methods. The researchers collected data using semi-structured interviews from a population and sample group consisting of individuals who met the qualifications of the target group of the Equitable Education Fund (EEF). The researchers employed a quota system determination technique to select 60 participants, followed by the use of random and purposive sampling techniques. Participants were required to provide voluntary information, and methodological triangulation was used to verify the accuracy and reliability of the data, including the use of document data. The results indicated that the production costs per unit for 130 pieces of processed cape gooseberry products were 18.24 Baht, 23.98 Baht, 22.78 Baht, and 21.20 Baht, respectively, for cape gooseberry jam, dried cape gooseberry, cape gooseberry gummy, and cape gooseberry biscuits. The production cost structure varied across the different products, with the product with the highest ratio of direct raw materials being cape gooseberry biscuits, at 43.65%. The highest production costs were 48.94% and 43.22%, respectively. The drying process, which utilized an electric oven and took 20 hours, contributed to the cost structure. Based on the most profitable selling price of 100%, the analysis showed that the products generating the most net profits were dried cape gooseberry, with a profit of 3,120 THB, followed by cape gooseberry gummy at 2,990 THB, cape gooseberry biscuit at 2,730 THB, and cape gooseberry jam at 2,340 THB.
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