การวิเคราะหต้นทุนหน่วยสุดท้ายและรายรับหน่วยสุดท้ายเพื่อศึกษาความเป็นไปได้ในการลงทุนธุรกิจเซอร์วิสพารท์เม้นท์แบบบูติกโฮเทล

Abstract

          This paper aimed to demand study of consumer. Follow 7Ps strategic for analysis to marginal cost and marginal revenue in profit of business operation. Including has analysis feasibility of service apartment boutique hotel, by used financial statement and ratio study to decision making on project investment. The data of this research were collected from 400 sample sampling by non-probability, purposive sampling, guests who stayed at the service apartments such as tourists, students and private company’s staff. The data collection was random selected the answerers by using questionnaire as a tool. Such data was analyzed by descriptive statistics, marginal cost and marginal revenue for of           decision-making and project analysis. According to the study result, found that guests who rented the rooms wanted to rent rooms that provided facilities. Also, the apartments should be modern and beautiful design – or modern boutique hotel design. Size of the apartment was not the main factor but it should be unique representing a characteristic of the boutique hotel, Most tourists were interested in daily rent while hotel’s staffs were interested in monthly rent. Additionally, the customers mostly considered renting apartments that well managed spaces by providing additional facilities. Therefore, the analysis of marginal cost and marginal revenue found that these service apartments can generate profit through          2 main investment options analyzed by the researcher: 1) 49 rooms and 2) 54 rooms. When considered the break - even point, it is found that second option was better for investment due to the economics of scale. The break - even point will be achieved when the rental volume hits 1,097.15rooms. The highest profit will be achieved when rental volume hits 1,327.62rooms. Net Present Value (NPV) was 37,551,850.67Baht, Internal Rate of Return (IRR)for 20 years was 16% and Profitability Index (PI) is 1.63 with the payback period of 8 years and 2months.