COSTS AND RETURN OF RICE BASKET WEAVE OF BAN SOP CHANG TAMBON NASAK AMPHOE MAE MOH LAMPANG PROVINCE

Abstract

The purposes of this study were: (1) to investigate costs and return of rice basket weave of Ban Sop Chang, Tambon Nasak, Amphoe Mae Moh, Lampang Province, and (2) to analyze the structure of costs and return of rice basket weave of Ban Sop Chang,Tambon Nasak, Amphoe Mae Moh, Lampang Province.  This study used a survey approach. The sample was 15 makers of rice basket weave of Ban Sop Chang,Tambon Nasak, Amphoe Mae Moh, Lampang Province.  The instrument was structured interviewing questionnaires.  Data were analyzed by using descriptive statistics including cost analysis, sales income, gross profit, and breakeven point. The results showed that cost per unit of rice basket weave was 111.23 bahts consisting of raw materials 5.53 bahts per unit or 4.97 percent, labor cost of 105 bahts per unit or 94.40 percent, manufacturing overhead cost of 0.70 bahts per unit or 0.63 percent.  Income from sales of rice basket weave per day was 450 Baht, cost of rice basket weave per day 333.69 bahts, gross profit per day was 116.31 bahts, and breakeven point per day was 7.98 bahts.  Income from sales of rice basket weave per month was 13,500 bahts, cost of rice basket weave per month 10,010.70 Baht, gross profit per month was 3,489.30 Baht, and breakeven point per month was 239.42 Baht. Income from sales of rice basket weave per year was 40,500 Baht, cost of rice basket weave per year was 29,843.10 bahts, gross profit per year 10,467.90 bahts, and breakeven point per year was 718.27 bahts.