Participatory action research on the development of rice cost calculation: Case study of Moo 2, Muen Wai Subdistrict, Muang District, Nakhon Ratchasima Province

Abstract

The purposes of this research are 1) to study the current condition of the bookkeeping readiness and calculating the cost of rice planting; 2) to perform planning and development of accounting and calculating the cost of rice cultivation; 3) to develop and strengthen the accounting cost calculation and the return of rice planting of community members in the area of Muen Wai Subdistrict, Muang District, Nakhon Ratchasima Province. This research was a participatory action research study. The tools used for data collection consisted of interviews, observation and brainstorming with the mill management group of Moo 2, Muen Wai Subdistrict, Muang District, Nakhon Ratchasima Province. Data presentation is by descriptive statistics method and content analysis for data analysis. From the results of the study, it was found that the current situation of rice cultivation of Moo 2 had never recorded details of income, expenditures and cost calculations. Lacking also was how to record income and expenditures and bring them to the preliminary cost calculation which is the basis for calculations, not just rice cultivation after calculating the cost of rice cultivation. It was found that all the mill administrators of Moo 2 had rice cultivation experience. They use their own capital to grow rice, and the average agricultural area is 13.82 rai and the average rice planting area is 8.64 rai, which is their own area. All the mill administrators of Moo 2 grow rice by sowing method. Most of them buy seeds with an average of 3.81 kilograms of seed per rai. They are tilled, sown seeds and plowed. The soil condition is sandy loam. Rice is grown mainly by using rain water, so there is no water supply. Yield is an average of 509 kg per rai. The average cost of production is 4,967 baht per rai, and the average income is 7,126 baht per rai. Cost calculation and the return of rice cultivation can be divided into 2 steps: first, preparation of mills management of Moo 2 in accounting, cost calculation, and the return of rice planting where primary costs are both cash and non-cash costs, such as wages, consumables. Those that were not calculated and not thought to be expenses were included in the calculation according to practice and use. The next step was the practice of starting notes, accounting, calculations, and cost reduction guidelines. The result was increased production and income as well as knowledge transfer to agricultural members of Moo 2, Muen Wai Subdistrict, Mueang District, Nakhon Ratchasima Province.

Keywords: cost calculation, rice planting costs, participatory action research