ANALYSIS OF COSTS, RETURNS AND FINANCIAL RATIOS FROM MUDMEE SILK WEAVING OF BAN MAPSAMOR COMMUNITY, MUEANG DISTRICT, BURIRAM PROVINCE

Abstract

Profit planning requires the cost of the product to determine the appropriate selling price. Therefore, this research aims to study the types of costs, type of return, amount of cost and return, total assets of the group, group investment, and analysis of financial ratios. Specific target groups in this study were Mudmee silk weaving group in Ban Mabsamo Community, Nong Tad, Mueang, Buriram, by using a structured interview form that approved by accounting experts using AIC technique. Data was analyzed with content analysis and distribution of frequency, percentage, and mean value. The results showed that cost types consisted of 1) direct raw materials such as silk thread, hemisphere yarn, silk dye and silk bleaching costs, 2) direct labor cost such as labor cost from weaving wages, tying wages from silk, and dyeing silk, 3) production expenses such as water supply cost, firewood cost, straw rope costs, silk washing liquid and artificial soap cost, and depreciation, and 4) operating expenses such as transport, bags and stickers costs. The type of return was income from selling Mudmee silk. The production cost was 949,060.00 baht, the return was 1,300,200.00 baht, the total assets was 76,910.00 baht, the investment was 105,000.00 baht, and the gross profit was 351,140.00 baht, representing a gross profit margin of 27.01%, the net profit was 315,806.00, the net profit margin is 24.29%. Sales volume at break-even point in 4.59- 5 pieces, representing operating profit margin of 24.29%, ROI was 300.77%, and ROA was 410.62%.