Cost, Benefit, and Factors Affecting the Benefit of the Coffee Shop in Thung Sukhla Subdistrict, Sriracha District, Chonburi Province

Abstract

The study aims to cost structure, benefit and factors affecting the benefit of the coffee shop in Thung Sukhla subdistrict, Sriracha district, Chonburi province.  The data was collected from open-end questionnaires and in-depth interviews with owners, or employees of 34 stand-alone coffee shop operators and non-franchise type from the Wongnai website database within 5 kilometers from Kasetsart University Sriracha Campus. Statistics for data analysis are percentage, average, and standard deviation.

The results revealed that the cost structure of this coffee shop composed of 2 part; 1) Average of investment cost 3,403,119.39 บาท (94.71%) and 2) Average of operating and maintenance cost 189,957.75 บาท (5.29%).  Function cost consists of product cost average 109,741.62 บาท (52.89%) and period cost average 97,747.79 บาท (47.11%). Behavior cost consists of fixed cost average 126,674.22 บาท (60.70%) and Variable cost 82,019.90 บาท (39.30%). The break-even point was 2,958 glasses per month. Gross profit margin was at 34.08 percent.  Net income per cost ratio was at 44.18 percent and return on assets (ROA) was at 2.69 percent.

The results showed a factor affecting the benefit of the coffee shop that price factor is at the highest level (X = 4.46).  Factors are at a high level such as promotion, product, employee services, place and finance (X = 4.07, 4.03, 3.96, 3.93 and 3.73 respectively).