Costs and Returns of Pork Scratching of Ban Mo Community Enterprise, Tambon Pong Yang Khok, Amphoe Hang Chat, Lampang Province

Abstract

This research aims (1) to study costs and return of Pork scratching of Ban Mo, Tambon Pong Yang Khok, Amphoe Hang Chat, Lampang Province, and (2) analyze structure of costs and return of Pork scratching of Ban Mo, Tambon Pong Yang Khok, Amphoe Hang Chat, Lampang Province. It is a qualitative research. The sampling group were 44 maker Pork scratching of Ban Mo Community Enterprise. The data were collected by using deep interview via structured interviewing questionnaires and analyze data: cost, income for sale, net profit, and break even point. The results of the study showed that cost of Pork scratching per unit was 122.09 baht comprised of raw materials 108.39 baht or 88.78 percent, labor cost 7.88 baht or 6.45 percent, manufacturing overhead cost 5.82 baht or 4.77 percent. Income from sales of Pork scratching was 80,000 baht per day, cost of Pork scratching 24,418 baht per day, gross profit was 55,582 baht per day as well as breakeven point per day was 120.72 baht. The analysis of costs and returns of pork scratching has an attractive returns because the cost of making pork scratching is lower than sales cause income that affects the gross profit margin per sales.