การวิเคราะห์ต้นทุนและผลตอบแทนการผลิตเครื่องปั้นดินเผาของกลุ่มอาชีพหัตถกรรม บ้านเชียงเครือ จ.สกลนคร

Cost and Return Analysis of Pottery Makingin Baan Chiangkhrua, Sakon Nakhon Province

Abstract

This research aims to understand the cost and return of poetry industry in Baan Chiangkhrua, Chiangkhura sub-district , Muang
District, Sakhon Nakhon Province. From the industry’s structure, it is found that the industry’s average cost production is 39,772
Baht per month, which is the accumulation of labor cost 15,773 Bath/month or 39.66%, manufacturing overhead 14,335 Baht/
month or 36.04% and direct material 9,664 Baht/month or 24.30%. The industry’s annual net profit is 95,096 Baht as the gross
profit margin is 22.48%; net profit margin is 15.45%; beak event point is 273 units or 25,037.39 Baht/month. While the cost is
73.45 Baht/unit, the average sale price is 91.84 Baht/unit. The analysis shows that the industry’s net cash flows is 278,278.92
Baht, net present value (NPV) is 96,812.53 Baht, payback period (PB) is 4 years and 8 months, discount payback period (DPB)
is 5 years and 4 months and internal rate of return (IRR) is 12.82% which is higher than discount rate up to 7.5%. It is assumed that
this poetry industry is a worthwhile investment.