Cost and Return Analysis for Organic Agriculture Accounting Management of Earthworm Cultivation Learning Center Mae Pa Sub-district Mae Sot District Tak Province.

Abstract

The purposes of this study were as follows 1. To study the system of operation and management of organic farming accounts of the Earthworm Cultivation Learning Center, Mae Pa Sub-district, Mae Sot District, Tak Province and 2. To study and analyze the cost and return of earthworm cultivation learning center, Mae Pa sub-district, Mae Sot district, Tak province.It is a qualitative research. There is a research tool which is an interview form with a target group of 8 people who come from specific selection. Then the information gathered from the interview form and related documents were content Analysis. The results of the study revealed that 1) the accounting administration of the Learning Center Accounting are manage clearly separating the account book such as the receipts book, expenditure book and cost book. Managing costs and operating expenses by creating a budget to help plan investments and revenue management by selecting customers to match the target group and 2) Analysis of the learning center's investment return in 2020, the learning center's total revenue was about 57,000 baht and the total production cost is 40,109.52 baht. After deducting the costs, the loss is approximately 16,890.48 baht per year. The researchers estimate 5 years in advance that the investment return of earthworm culture is estimated to be an increase of 10% in every year and a decrease in the cost by 5% by the results of the analysis will start to be profitable in the year onwards because there is no need to invest in raw materials and the income of the production increases as well. A cost-reward analysis provides insight into financial information that can help make plans that will turn a profit.