Costs and Returns Analysis for Dairy Farm Investment of Member’s Maelao Dairy Co-Operative Limited, Chiang Rai Province

Authors

  • เอกชัย อุตสาหะ สำนักวิชาบัญชี มหาวิทยาลัยราชภัฏเชียงราย

Keywords:

Costs, Returns, Dairy Farm, Payback Period

Abstract

The objectives of this research were to analysis of costs and returns form dairy farming investment of member’s Maelao dairy co-operative limited, Chiang Rai Province. Data was collected from member’s Maelao dairy co-operative limited, Chiang Rai Province, and the other way to inquire the authorities of dairy cooperative based on information received in 2016. The last way to get information was by collecting was analyzed using the following methods: the Payback period Method: PB. A research has discovered that for Maelao dairy co-operative limited, the cost on investment consisted of initial capital investment and operating expensed. The small sized farms has the initial capital investment of 956,500 baht and the operating expensed of 127,176.51 baht. The medium sized farms has the initial capital investment of 1,458,451 baht and the operating expensed of 560,877.60 baht, large sized farms has the initial capital investment of 1,632,125 baht and the operating expensed of 633,902.44 baht. As for the net income, the results revealed the members of the co-operative earn and average net income from dairy farming of small sized farms have earn average net income of 876,333.75 baht/farm, medium sized farms have earn average net income of 1,372,355.07 baht/farm and large farms have earn average net income of 1,630,296.88 baht/farm. By a feasibility research and analysis, it showed that in a payback period for small sized farms of 1 year 1 month 2 days. Medium sized farms of 1 year 22 days and large farms of 1 year.

References

โครงการสารานุกรมไทยสำหรับเยาวชน โดยพระราชประสงค์ในพระบาทสมเด็จ พระเจ้าอยู่หัว. (2560) สืบค้นเมื่อ 9 กุมภาพันธ์ 2560 จาก : http://saranuk romthai.or.th/sub/book/book.php?book=12&chap=5&page=t12- 5-infodetail07.html

ศูนย์อัจฉริยะเพื่ออุตสาหกรรมอาหาร. (2560). อุตสาหกรรมโคนม. สืบค้นเมื่อ 9 กุมภาพันธ์ 2560 จาก : http://fic.nfi.or.th/foodsectordatabank-detail.php?id=31

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Published

2017-06-30

How to Cite

อุตสาหะ เ. (2017). Costs and Returns Analysis for Dairy Farm Investment of Member’s Maelao Dairy Co-Operative Limited, Chiang Rai Province. The Journal of Accounting Review Chiang Rai Rajabhat University, 2(1), 37–50. retrieved from https://so02.tci-thaijo.org/index.php/JAR_CRRU/article/view/244138

Issue

Section

Research Articles