Principal and reward analysis of Human Fertilizer Case study Humun Lan Inthrit Mae Moh Enterprise group BanNaSak, Mae Moh, Lampang

Abstract

Study for principal and reward of Human Fertilizer under heath conduction form Human Lan Inthrit Mae Moh Enter price group BanNaSak, Mae Moh, Lampang. In this case study use the collection method by a definite structured interview. When we do in depth for survey and interview the member in the group. As a result descriptive information and quantitative are percent, Average, principal analysis direct materials direct wage expenses of production, expenses of sell and managing, Sales at breakeven point gross profit, return on investment, payback time net present value and real return.

            The result for study founded, sales at breakeven point of product 3 sizes include Fertilizer small size 242 sacks standard size 242 sacks and coarse powder 339 sacks So, no waste in the production process ,average of gross profit 5 years as 52.24% average of return on investment 5 years as 113.29% payback time as one year six months and fifteen days ,net present value the cost of investment 7% as 2,436,030.41 baht and PVIF 12% as 1,988,003.51 bath and investment real return (IRR) as 34.19% per year. That it Show this business can be gross profit and net present value and the performance of the business efficiency. It’s can be return of investment in a short time.