Product Cost Management Model for Product Processing Group Organic Agriculture in Surin province DOI:

Abstract

Research on cost management models for processed organic products Surin Province have a purpose 1) To study the problem and obstacles in cost management of processed organic products. Surin Province 2) to study the model of product cost management in the organic agricultural product processing group. Surin Province 3) To develop a product cost management model for the organic product processing group in Surin Province. The concept is to develop a cost management model for processed organic products. Surin Province and can make community enterprises continue to exist. Tools used in the research include interviews, focus groups. and a questionnaire on the needs of developing a cost management model for processed organic products. Surin Province Descriptive statistics were used to find percentages, means, and standard deviations.

         The results of the study found that the majority were female. Are over 50 years of age and have completed less than high school. Most of them have status as members of the group. The duration of group operations is between 1-5 years. Each group has 31 or more members. The average monthly income of most groups is less than 20,000 baht, and the group's average monthly expenses are less than 10,000 baht. Product cost management of the organic product processing group in Surin Province. In terms of production, most of the raw materials are produced ourselves and purchased from group members and people in the community. There are labor costs resulting from the privatization process paid to group members and outside the group. Most of the production expenses are utility expenses and group management is still loose and not systematic. There are only some groups that do accounting. But still not doing it continuously The development of a product cost management model for the organic product processing group in Surin Province is The group should focus on a systematic management structure. Accurate, complete accounting is prepared regularly and continuously in order to know the true operating results. There is a production, processing, and marketing network. Developing personnel skills in production, processing, and sales. Necessary technology is applied to reduce costs and create added value to products. Which leads to reducing expenses and creating more income.