The Analysis of Product Cost and Product Pricing of Baan Khlong Sai Community Product, Khlong Chik Sub-district, Bang Pa-in District, Phra Nakhon Si Ayutthaya

Authors

  • Nuttapol Chongpitaksakun Bachelor of Accountancy , Faculty of Management Science, Phra Nakhon Si Ayuttaya Rajabhat University
  • Duangrat Pho-ngoen Bachelor of Accountancy , Faculty of Management Science, Phra Nakhon Si Ayuttaya Rajabhat University

Keywords:

Community product, Product Costing, Product Pricing

Abstract

The objective of this study is to investigate the analysis of product cost and product pricing of Baan Khlong Sai community, Khlong Chik sub-district, Bang Pa-in district. Phra Nakhon Si Ayutthaya The sample in this study is people who produce herbs fried pickled fish and chopped pickled fish and live in Bann Khlong Sai Village No. 5, Khlong Chik Subdistrict, Bang Pa-in District Phra Nakhon Si Ayutthaya. We use purposive sampling techniques in sampling of 20 people in the village. Tools used to collect data is the structured interview form. Analyzing the data divided into 4 parts: basic information of producer groups, the production process and production cost information regarding production cost management and product pricing including information about problems, obstacles and additional suggestions. The data was collected by interview forms and group discussion. The study found that cost per unit of herbs fried pickled fish, if calculated the cost according to the manufacturer's concept, would be 13.63 baht but if the product cost was calculated according to the accounting concept, it would be 19.39 baht or simply said, the unit cost of herbs fried pickled fish calculated according to the accounting principle would be risen by 42.26%. Cost per unit of chopped pickled fish, if calculated according to the manufacturer's concept would be 6.92 baht but if the cost is calculated according to accounting principles, the cost per unit is 13.41 baht or simply said, the unit cost of chopped pickled fish calculated according to the accounting principle would be risen by 93.79% baht per product. In determining the selling price, we found that if using original markup percentage from cost to determine selling price, the price of herbs fried pickled fish will increase by 14.79 baht or 29.70 percent and simultaneously, the chopped pickled fish selling price will increase by 18.76 baht or 48.40 percent.

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Published

2020-09-22

Issue

Section

บทความวิจัย (Research article)