USING ACCOUNTING INFORMATION FOR COMMUNITY PRODUCT MANAGEMENT: CASE STUDY OF ONE SUN DRIED PORK, PHAI PHRA GROUP RECIPE AT PHAI PHRA SUB-DISTRICT, BANG SAI DISTRICT, PHRA NAKHON SI AYUTTHAYA PROVINCE

Abstract

Objectives of this research were to study authentic assessment of using accounting information in community product management, to analyze the break-even point, and to calculate the product cost and determine the reasonable pricing. Key informants were purposefully selected from the head group, group member with expertise in the production process for amount of five persons, and community volunteers for amount of ten persons. Data were gathered using the semi-structured in-depth-interview. Content analysis with percentage, mean was used in data analysis verifying the reliability of the information by confirming the validity and consistency with the head group and community volunteer again.

Results indicated that the current situation, the head group of one sun dried pork was skillful, experienced, able to sell to loyal customers continuously for three years. However, the break-even point had never been analyzed, product cost calculation was not in accordance with accounting principles, incomplete calculation of variable costs, and setting the selling price by estimation method. However, the reasonable price should be between 250-300 baht, which was still lower than the market at average selling price of 380 baht per kilogram.