Production Cost Analysis and Pricing of Traditional Thai Dessert of Community Enterprise Product, Phra Nakhon Si Ayutthaya Province

  • ภาวินีย์ ธนาอนวัช คณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏพระนครศรีอยุธยา
Keywords: Production Cost, Product Price, Khanom Babin, Shredded Fresh Coconut Pancake, Community Enterprise


This research aimed to analyze production costs, return, product pricing and profit planning that tended to appropriate to community enterprises. The research model used in this study was participatory action research by conducting field surveys in real locations to collect data. The research population was Tha Luang Yingcharoen Housewives’ Farmers Group Community Enterprises, situated at Tharaw District, Phra Nakhon Si Ayutthaya Province. Sample of the study was manufacturer of Babin Dessert Mae Supa, selected by purposive sampling. Data collection period covered from February to April 2020. In-depth interview, questionnaire, and observation form were employed as research instruments. Analysis of production cost, Product pricing and profit planning was calculated based on accounting model.

The study results found that Tha Luang Yingcharoen Housewives’ Farmers Group Community enterprises comprise of 11 members (Community Enterprise Promotion Division, 2020). The enterprise had never calculated production cost and recorded any accounting journal. The selling price had been determined by estimation. The results also showed that the dessert production cost per unit equal was 19.09 baht / box with 6 pieces of dessert per box. Product costs consisted of direct material costs of 9.77 baht / box, direct labor costs of 6.66 baht / box, and production overhead costs of 2.66 baht / box. Historical daily sales volume were 90 boxes per day by average with selling price of 30 baht per box while net profit of enterprise were 25,457 baht per month, or net profit of 305,454 annually. Net profit margin was 49.38 percent calculated based on cost or 31.43 percent based on sales. Moreover, researcher proposed an alternative profit planning by increasing the selling price from 30 baht per box to 35 baht per box which was calculated based on incremental method. The new profit planning will result in an average gross profit per unit by increasing from 10.91 to 15.91 baht (from 58% to 85%). Furthermore, this plan will result in entrepreneurs having sales of 94,500 baht per month or sales of 1,134,000 baht per year, with an average net profit of 14.43 baht per box, a profit of 38,957 baht per month, or a profit of 467,484 baht annually.


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