Production Costing Management and Profit Planning of Processed Cape Gooseberry Processed Products “Kae Noi” Green Products, the Products of Ethnic Groups

Abstract

The objectives of this study were to analyze production costs for profit planning of cape gooseberry processed products and guidelines for development “Kae Noi” Green products, the products of ethnic groups. The population and sample consisted of 60 people, starting with the technique of determining the quota sampling, where the selection was done using a nonprobability sampling method, a convenience sampling method, and a purposive sampling method. The participants have to voluntarily provide information. The results showed that the cost calculation of 30 bottles of cape gooseberry wine (250 ml.) had a total production cost of 4,065.19 Baht, and the production cost per bottle is 135.51 Baht. If the selling price is set to a profit of 39% and add selling and administrative expenses of 10.00 Baht, and the price per bottle should be 199 Baht. While the cost calculation of 36 bottles of cape gooseberry sparkling wine (75 ml.) had a total production cost of 2,010.19 Baht, the production cost per bottle is 55.84 Baht. If the selling price is set to a profit of 25% and add selling and administrative expenses of 10.00 Baht, the price per bottle should be 80 Baht. The guidelines for development “Kae Noi” Green products, the products of ethnic groups of the Information Center of Knowledge, Local Wisdom and Community Innovation (Social Enterprise) have the paradigm in the development of 5 creating, 1 promoting, and 1 developing as follows: 1) Creating the skills in household economics. 2) Creating professional skills in agricultural processed products to enhance income outside the agricultural sector. 3) Creating production management cooperation and digital marketing. 4) Creating a group of agricultural occupations to gather together to create careers and generate income. 5) Creating a database on agriculture context together with the other organization and government sectors. 6) Promoting the encouragement to the target group to have a stable career. And 7) Developing the knowledge and motivating repatriated workers for agricultural occupation.