Costs and Returns from Making Saa Paper : Ban Tha Lo Group, Bo Haeo Subdistrict, Muang District, Lampang Province

Abstract

          The purpose of this research is to study the cost and return of Saa paper production Ban Tha Lo group, Bo Hae Won subdistrict, Lampang Province. It is an exploratory research study and collect by using structured interview 20 cases from Saa paper makers Ban Tha Lo Group, Bo Haeo Subdistrict, Mueang District, Lampang Province. The study found that cost of making mulberry paper per sheet consists of direct raw materials 0.10 baht per sheet representing 5.00 percent, direct labor costs 1.12 baht per sheet representing 55.7 percent, fixed production costs 0.12 baht per sheet representing 6.00 percent and variable production costs of 0.67 baht per sheet representing 33.3%. As for the total cost of mulberry paper per sheet equal to 2.01 baht, revenue from selling mulberry paper per month was equal to 20,833.33 baht, the cost of making mulberry paper per month was equal to 8,813.75 baht, representing a gross profit from selling mulberry paper per month equal to 12,019.58 baht. The gross profit to sales ratio was 57.69%. The income from the sale of mulberry paper per year was 250,000 baht. The cost of making mulberry paper per year was 105,765 baht, representing a gross profit from the sale of mulberry paper per year equal to 144,235 baht. The gross profit ratio was 57.69 percent, so the monthly break-even point was 885.20 baht and for a year was 10,622.41 baht. Therefore, if investors make mulberry paper, they can sell a larger amount of mulberry paper will make investors more profitable. The form of employment should be modified, which is an adjustment from daily employment It is contract employment. To prevent labor problems, lack of work or sluggish work In addition, contracting is a way to encourage workers to have more drive to work.