การบริหารต้นทุนและการประเมินมูลค่าการผลิตโดยรวมของผลิตภัณฑ์จากไผ่เพื่อการพัฒนาที่ยั่งยืนในตำบลท่าเสา อำเภอไทรโยค จังหวัดกาญจนบุรี

Abstract

บทคัดย่อภาษาไทยไม่สมบูรณ์

Cost Management and Completely Production Value Evaluation of Bamboo Products to Bring Permanent Development to Tumbol Thasao Aumphor Sai-Yok Kanchanaburi

The objectives of the research were: to study the production costs; to problems of production cost management; to present the directions of production cost management; and to evaluate the complete production value of bamboo products. Sampling groups of this study were four bamboo product producers who produced widemounted bamboo basket, boiled bamboo shoot for a factory, boiled bamboo shoot contained in kerosene can, and streamed bamboo contained in plastic bag. The research instrument was the interview method. To analyze data, the research used descriptive analysis and quantitative method. The research results showed as follows. The production cost of each product as the following. At the total cost per unit of the widemounted bamboo basket was 37.69 Baht per piece. At the total cost per unit of the boiled bamboo shoot for a factory was 7.53 Baht per kilogram. At the total cost per unit of boiled bamboo shoot contained in a kerosene can was 190.55 Baht per kerosene can. At the total cost per unit of the streamed bamboo shoot contained in plastic bag was 8.26 Baht per bag. Production value of four bamboo products were 16,444,500 Baht per year. The problems of production cost management of the four bamboo products were from variable costs especially the direct material cost. The researcher presented the directions to manage the production cost of bamboo products as the following: Production cost reduction and increment in production.