Applying Accounting Profession to Determine Costs and Returns of Farmers in Don Khun Huai Subdistrict, Cha-Am District, Phetchaburi Province

Abstract

The objectives of this research were to1) study the cost of in-season and off-season rice farming in Don Khun Huai sub-district, 2) study the return of in season and off-season rice farming in Don Khun Huai sub-district, and 3) study the cost management method for in-season and off-season paddy farming in Don Khun Huai sub-district. The sample group in this study was 30 rice farmers. The sample size was determined using a specific sampling method and content analysis was used to analyze the data. The results showed that 1) The cost of in-season rice cultivation has a total of 3,256 baht per 1 rai including 380 baht of direct raw materials, 1,390 baht of labor costs, 1,336 baht of production costs, and 150 baht of selling and administrative expenses. The total cost of off-season rice cultivation is 3,106 baht per 1 rai including 350 baht of direct raw materials 1,220 baht of labor costs, 1,406 baht of production expenses, and 130 baht of selling and administrative expenses. 2) The return from in-season and off-season rice cultivation is 3,800 baht per 1 rai, namely in-season rice, Chainat 80 rice variety, Phitsanulok 2 rice variety with the cultivation of 1 rai yielding 1,000 kilograms for 8.50 baht per kilogram. Whereas planting 1 rai of off-season rice RD.41 rice variety and RD.61 yields 1,000 kilograms of rice for 8 baht per kilogram. 3) Guidelines for cost management of in-season and off-season rice production included increasing the use of organic fertilizers, using the original rice variety, and gathering groups of farmers to negotiate prices with middlemen or setting up community mills.