Costs And Return of Ceramic pots of Ban Pa Ya Group, Tambon Bohaeo, Amphoe Maueng, Lampang Provice

Abstract

The objective of this research was to cost and return of Ceramic pots of Ban Pa Ya Group, Tambon Bohaeo, Amphoe Maueng, Lampang Provice. It is a qualitative research. Using deep interview via structured interviewing questionnaires to collect data from 20 maker of Ban Pa Ya Group.

The results of the study showed that the cost of Ceramic pots of Ban Pa Ya Group per unit consisting of materials per unit was 2 baht or 5.53 percent,  labor per unit was 31.50 baht or 87.14 percent. fixed manufacturing overhead was 0.36 baht or 1.00 percent. variable manufacturing overhead was 2.29 baht or 6.33 percent and total cost per unit was 36.15 baht. Revenues per day were 2,360 baht, expenses per day were 1,446 baht and gross profit per day were 914 baht, gross profit margin per sales were 38.73 percent, Investment of Ceramic pots were breakeven point per day was 36.60 baht, breakeven point per month was 805.31 baht and breakeven point per year was 9,663.69 baht.