Costs and Returns from Producing Shrimp Paste of a Community Enterprise Group at Khanom\, Nakhon Si Thammarat

Abstract

The purposes of this research were to study Costs and Returns from producing Shrimp Paste of a Community Enterprise Group at Khanom, Nakhon Si Thammarat. The researcher collected data by using questionnaire and questions for interviewing from the 37 samples which are members of a Community Enterprise Group at Khanom, Nakhon Si Thammarat by purposive sampling the groups that continue to operate. Costing of Producing Shrimp Paste calculated by accounting method and producer method. Returns from Producing Shrimp Paste calculated by gained net profit margin and profit – cost ratio. Results of the study showed that the Costs of Producing Shrimp Paste consisted of materials, labor and manufacturing overhead. Costing of Producing Shrimp Paste calculated by accounting method found that the costs price were at 140.91 baht per kilogram while the selling price was at 180 baht per kilogram. It was gained net profit margin at 21.72 percents and profit – cost ratio at 27.74 percents. While costing of Producing Shrimp Paste calculated by producer method found that the costs price were at 118.70 baht per kilogram while the selling price was at 180 baht per kilogram. It was gained net profit margin at 34.06 percents and profit – cost ratio at 51.64 percents.