Production Cost Analysis and Profit Margins on Chinese Pastry Bun Company, Phetchaburi : Case study of Tan Kong Chinese pastry business in Ban Lat District

Abstract

          The research aims are to analyze the costs and profit margins of Chinese pastry bun: Tan Kong company, Phetchaburi Province, and to assess risks in business operations including analyzing costs that may affect the production of Chinese pastry bun. The population used in the study is business owners or people who can provide information. The research tools include a questionnaire, which asks for data on costs and income during various festivals and information on risks in business operations. Statistics used to analyze results include mean, standard deviation, percentage, and One-way ANOVA statistics. The studies found the company has an average cost per unit of 55.56 baht and a profit margin of 30 percent. The cost and profit margin in each festival are similar. In terms of cost details, it was found that the highest proportion of raw material costs is 72.95 percent of the total production costs. In the assessment of the operational risks of Tan Kong's Chinese pastry bun company, it was found that the risk is low level.