Costs and Returns Analysis of the Ban Na Di – Sang Bong Community Enterprise Group, Kumphawapi District, Udon Thani Province

Abstract

This research investigated the operational efficiency of the Ban Na Di - Sang Bong Community Enterprise Group by analyzing costs and returns across four product groups (brooms, thong phap snacks, dishwashing liquid, and organic vegetables) through participatory action research approach employing structured interviews, small group meetings, and a community forum to study costs using accounting calculation models. The study involved 40 participants, including the broom group of 10 people, the thong phap snacks group of 10 people, the organic vegetables group of 10 people, and the dishwashing liquid group of 10 people. Findings reveal the broom group had a total production cost per handle of 12.73 baht, the thong phap snacks group had a total production cost per bag of 15.92 baht, the dishwashing liquid group had a total production cost per bottle of 17.52 baht, and the organic vegetable group had a total production cost per kilogram of 8.77 baht. The return analysis results using economic theory found that the organic vegetable group had a return on investment of 146.22%, the broom group 113%, the thong phap snacks group 101.46%, and the dishwashing liquid group 5.20%. As for the results of the study of guidelines for developing the Ban Nadi - Sang Bong community enterprise group, it was found that the enterprise group should develop packaging, raise product standards and develop distribution channels to make products accessible to more customer groups.