Cost Analysis and Break-Even Points in Dried Fishes Chili Paste Production Business of Women’s Professional Group, Ban Ta Bao, Ta Bao District, Surin
Keywords:
Occupational groups, Break-Even Point, Cost, Dried Fishes ChiliAbstract
The objectives of this research were to 1) analyze costs and incomes from products, 2) analyze returns and break-even point. This research use sample group consisted of 20 members in dried fishes chili paste production business of Satree Tabao community enterprise, Ban Tabao, Prasart District, Surin province. This research using purposive sampling method. This research instruments included a structures interview. This research use accounting formulas were used to analyze the data.The research results revealed that the total costs were equal to 15,37.23 Baht, manufacturing overhead per product per time were equal to 100 Gram/Package were equal to 76.89 Baht/Gram/Package, including 42.29 Baht/100 Gram/Package for direct raw material costs, 30.00 Baht/100 Gram/Package for direct labor costs, and 4.60 Baht/100 Gram/Package for manufacturing overhead. Gross profit per time were equal to 4,622.77 Baht, gross profit per month were equal to 23,113.83 Baht, gross profit per manufacturing overhead were equal to 30.06% and gross profit per sales were equal to 23.11%.
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