COST-VOLUME-PROFIT ANALYSIS FOR FRIED POTATOES PROCESS OF MAE-KURA CHEDI AGRICULTURIST HOUSEWIVES GROUP IN MAE FAEK MAI DISTRICT, SANSAI, CHIANG MAI PROVINCE.

Abstract

The objectives of research were to; 1) To study cost for fired potato process, and 2) break-even point analysis for fired potato process of Mae-Kura Chedi Agriculturist housewives group in Mae Faek Mai District, Sansai, Chiang Mai province. The methodology was quantitative research method. The quantitative, the population were 32 people and 3 samples sized by purposefully selected, the tool was the structured in-depth-interview, data were analyzed by descriptive interpretation, cost-volume-profit analyzed, and break-even point analyzed.

Findings were as follow:

1.) Direct of materials of potato 525,120 baht, spicy potato 27,300 baht. Direct of labor of potato 153,160 baht, spicy potato 7,530 baht. Variable factory overhead of potato 116,414.34 baht, spicy potato 46,587.94 baht. And fixed factory overhead 217,980 baht.

2.) Total Sales of potato 875,200 baht, spicy potato 142,000 baht. Variable cost of potato 794,694 baht, spicy potato 81,238 baht. Contribution margin of potato 80,506 baht, spicy potato 60,762 baht. And contribution margin ratio 86.70% and 67.19%

3.) Potato of contribution margin 173.40 bath per unit and 134.80 bath per unit. Break-even point of potato 1,350,457.76 baht 6,752.28 units and spicy potato 324,415.58 baht 1,095.55 units.