Cost, Return and Product Development from Bamboo Wicker Ban Saw Community, Moo 1, Ban Saeo Sub-District Chiang Saen District, Chiang Rai Province

Authors

  • Bussarakum Kantang Undergraduate, School of Accounting, Chiang Rai Rajabhat University
  • Thananya Thammarat Undergraduate, School of Accounting, Chiang Rai Rajabhat University
  • Anan Soomjaiya Undergraduate, School of Accounting, Chiang Rai Rajabhat University
  • Dr.Kasama Kason Associate Professor, School of Accounting, Chiang Rai Rajabhat University

Keywords:

Development, Wicker products, Cost and return

Abstract

This research aimed to study the cost return and product development of bamboo wicker and to study the problems in making bamboo basketry at Ban Saeo Community, Village No. 1, Ban Saeo Sub-district, Chiang Saen District Chiang Rai The samples used in the study were Bamboo Basketry Products Group, Ban Sae Community Village, Chiang Rai, 30 people. The tools used in the study were Interview and questionnaire

The research results were found that

  1. Cost of production of each type of jokebox There are different production costs, the average cost of the steamer basket is 190.33 baht per piece, the rice steamer has an average cost of 113.67 baht per piece, the Cha-lom has an average cost of 194.58 baht per piece, the woven hat has an average cost of 144.67 baht per piece. 278.15 baht per piece Multi-purpose basket the average cost is 204.00 baht per piece and woven bags. The average cost is 157.21 baht per piece.

2.Returns from sale of wicker products Phan Khantoke had the most profit from sales, an average of 236.85 baht per piece, followed by a multi-purpose basket, an average profit of 122.00 baht per piece, Cha-lom, an average profit of 86.88 baht per piece, an average profit of 54.07 baht per piece, steamed rice steamer, the average profit was 43.00 baht. Per item, the average profit is 40.93 baht per piece, and the hat weaves the average profit 38.67 baht per piece.

  1. Development of decorative products made from bamboo wicker Overall, it was at a high level (gif.latex?\bar{x}=4.37). When considering each of them, it was found that the one with the highest average was modernity (gif.latex?\bar{x}=4.43), followed by interest and creativity (gif.latex?\bar{x}= 4.40)

      4. Problems in making bamboo wicker products. Health has a negative effect on eyesight. Accounted for 18.29 percent of the spine Accounted for 16.46 percent and had a negative effect on fingers it was 12.80%. The overall painting level was the highest (gif.latex?\bar{x}=4.64). It was found that the items with the highest mean were spray paint that did not match the design (gif.latex?\bar{x}=4.70), followed by the colors used must always be the same color (gif.latex?\bar{x}=4.67).

References

ดวงมณี โกมารทัต.(2544) การบัญชีต้นทุน.กรุงเทพฯ.โรงพิมพ์จุฬาลงกรณ์มหาวิทยาลัย.

เฉลิมขวัญ ครุบุญยงค์. (2554). การบัญชีเพื่อการจัดการ. กรุงเทพฯ. ซีเอ็ดยูเคชั่น.

พลอยไพลิน บุญฤทธิ์ตมนต์และคณะ (2563) การวิเคราะห์ต้นทุนและผลตอบแทนของผลิตภัณฑ์หวด: กรณีศึกษา กลุ่มวิสาหกิจชุมชน จักสานบ้านหมากหญ้าอำเภอหนองวัวซอ จังหวัดอุดรธานี.วิทยาระเบียบวิธีวิจัยทางการบัญชี. หลักสูตรบัญชีบัณฑิต. มหาวิทยาลัยราชภัฏอุดรธานี.

วรรณวดี อัมรานนท์. (2550). ต้นทุนและผลตอบแทนจากการผลิตภัณฑ์จักสานจากไม้ไผ่ : กรณีศึกษากลุ่มถวัลย์ไม้ไผ่จักสาน ตำบลป่าบง อำเภอสารภี จังหวัดเชียงใหม่. บัณฑิตวิทยาลัย มหาวิทยาลัยเชียงใหม่.

สุวิมล คำย่อย. (2555).ความพึงพอใจของผู้มารับบริการในโรงพยาบาลส่งเสริมสุขภาพตำบลบ้านหยวกอำเภอน้ำโสม จังหวัดอุดรธานี.อุดรธานี: โรงพยาบาลส่งเสริมสุขภาพตำบลบ้านหยวก.

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Published

2022-12-22

How to Cite

Kantang, B., Thammarat, T., Soomjaiya, A. ., & Kason, D. (2022). Cost, Return and Product Development from Bamboo Wicker Ban Saw Community, Moo 1, Ban Saeo Sub-District Chiang Saen District, Chiang Rai Province. The Journal of Accounting Review Chiang Rai Rajabhat University, 5(1). retrieved from https://so02.tci-thaijo.org/index.php/JAR_CRRU/article/view/259796

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Section

Research Articles