Cost Analysis and Guidelines for Determining Sales Prices Based on the Cost Method of Plastic Woven Bag Products of Ban Kham Pom Community Enterprise, Suan Mon Subdistrict, Manchakhiri District Khon Kaen Province

Abstract

The purposes of this study were: 1. to analyze the cost of producing plastic woven bags at Ban Kham Pom Community Enterprise, Suan Mon Subdistrict, Manchakhiri District; Khon Kaen Province. and 2. to analyze the method for determining the selling price according to the cost method of plastic woven bags of the Ban Kham Pom Community Enterprise, Suan Mon Subdistrict, Manchakhiri District. Khon Kaen Province under the guidelines of 2 options: 1) Set the selling price according to the full cost method 2) Set the selling price according to the variable cost method. The sample group was 10 people. The specific sample group was selected. The tools used were interviews. Statistics used included number and percentage. Production cost analysis found that total production costs were 6,551.47 Baht per month, classified as raw material costs 921.47 Baht, labor costs 5,100 Baht, and production costs 530 Baht, plastic woven bag cost 54.60 Baht per bag, determining the selling price using the total cost method is 119.20 Baht and variable costs is 117.02 Baht because the calculation results have similar prices. The researcher proposes guidelines for determining the appropriate selling price of the plastic woven bag product at 120 Baht per bag. If you want a profit of 9,000 baht, you must sell 159 plastic woven bags.