COST-RETURN ANALYSIS OF STEAMED CHIVES PRODUCTION FOR INVESTMENT DECISION MAKING
Keywords:
Cost, Return, Chives, Investment Decision MakingAbstract
The objective of this research was to analyze cost, return, and profitability assessment for investment decisions making. Key informants were selected in purposive sampling amount thirteen persons. Data were gathered using the semi-structured interview. Financial Ratio, mean, percentage, and content analysis were used in data analysis.
Results indicated that the production cost of chives classified by the product composition consists of raw materials 56.95%, labor 37.91%, and overhead 5.14%. However, if classified by activities relationship consist of fixed costs 37.91% and variable costs 62.09%. The cost per unit is 2.03 baht, the estimated monthly net profit is 26,209.82 baht, the yearly is 341,156.85 baht, the gross profit margin is 59.40%, the net profit margin is 56.07%, and the return on investment is 163.55%.
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