Production Cost Analysis and Returns on Curry Puff Products of Bansuanpunjit Community Enterprise, Khao Phra Ngam Sub-District, Mueang District, Lopburi Province

Abstract

This research analyzes production costs, pricing, profit planning, and issues related to Curry Puff Products of Bansuanpunjit Community Enterprise. Data were collected from December 2022 to February 2023 using in-depth interviews and observations. The production cost per unit was 51.75 baht per box, including direct material, labor, and overhead costs. The net profit margin was 2,639.25 baht per delivery.

The current selling price of 100 baht per box resulted in a profit of 48.25 baht per box or 93.23 percent of the cost. However, the enterprise incurred operating expenses, including customer delivery service fees of 1,000 baht per delivery or 19.20 baht per box. This reduced the profit to 29.05 baht per box, representing 56.14 percent of the total cost per box. The current profit does not meet the entrepreneur's needs. To address this, the researcher proposed an alternative profit plan by increasing the selling price to 120 baht per box. This would result in a profit of 52.25 baht per box or 77.83 percent of the cost, including the boxes. If 51 boxes were sold, the profit would be 6,120 baht per delivery, with a gross profit margin of 2,678.52 baht per delivery, meeting the entrepreneur's requirement of at least 75 percent of the total cost per box. Instead of reducing production costs, entrepreneurs may consider reducing the number of pieces per box or the size of each piece. However, expanding production capacity may bring about problems such as higher raw ingredient prices, staff and tool shortages, and reduced crispiness of the curry puffs. To address these issues, additional tools for making the products and techniques for maintaining their freshness should be provided.