Costs and Returns from Making Betel Nut Dishes Ban Kham Daeng, Hang Chat Subdistrict, Hang Chat District, Lampang Province

Abstract

          This research aims to study the costs and returns from making betel nut dishes Ban Kham Daeng Group, Hang Chat Subdistrict, Hang Chat District, Lampang Province. It is survey research study and collect using In-depth interview from 10 areca nut plate makers. The results of the study found that the cost of making a betel nut plate maker consists of direct raw materials of 1.80 baht per unit, calculated as 20.69 percent, direct labor costs of 5.53 baht per unit, calculated as 63.56 percent, fixed production costs of 0.13 baht per unit, calculated as 1.49 percent and variable production costs of 1.24 baht per unit, equivalent to 14.25 percent. The production cost of areca nut plate per unit is equal to 8.70 baht and annual production cost is equal to 1,628,640 baht. Rewards from making areca nut dishes revenue from sales per day is 6,000 baht, production costs per day are 5,220 baht, gross profit from sales per day is 780 baht, gross profit to sales ratio is 13.00 %. Monthly sales income is 156,000 baht, monthly gross profit from sales is 20,280 baht, gross profit to sales ratio is 13.00 %, gross profit from sales per year is 243,360 baht, gross profit to sales ratio is 13.00 %. Break-even point for investors producing areca nut plates the daily break-even point is 545.45 baht. The monthly break-even point is 14,181.82 baht and the annual break-even point is 170,181.82 baht. Suggestions the enterprise group produces areca nut plates should proceed with recording the accounting of both costs Income or production volume. Makes it possible to know the costs income and returns that is correct. The government should help encourage lampang people to grow more areca nuts. It will allow the group of enterprises producing betel nut plates to reduce transportation costs even more.