Break Even Point Analysis, Payback Period, and Loan Amortization of the Kaset-Sakon 1 Mushroom Bagging Machine for the Community Enterprise

Abstract

This research studies the feasibility of the community enterprise in the
decision to loan from Bank for Agriculture and Agricultural Co-operatives (BAAC) to
buy The Kaset-Sakon 1 mushroom bagging machine for produced mushroom bagging instead of use workers. The results showed that the breakeven point is 400,000
baht, payback period of 113 days, installment loan five years, based on the principal
amount of 200,000 baht interest at 8% per annual, interest a month for about 4,055
bahtnet profit for six years was3,814,681 baht while.Thenet profit for six years when
production was 1.296 million baht labor cubes with mushrooms. At the result, The
Kaset-Sakon 1 mushroom bagging machine is one alternative to making a purchase
due to a faster payback period and labor saving as well.