การวิเคราะห์ต้นทุนและผลตอบแทนทางการเงินใน การผลิตลำไยนอกฤดูของชาวสวนลำไยในจังหวัดเชียงใหม่-จังหวัดลำพูน

Abstract

This study aims to evaluate the possibility of utilizing the techniques of cost analysis, to analyze out the benefit of investing in A Financial Cost-benefit Analysis of off-season for Longan Production of farmers in Chiang Mai Province and Lamphun Province . In addition to analyze the sensitivity of project resulting from the variation of cost and benefit by changes of project due to the net present value (NPV), internal rate of return (IRR), benefit-cost ratio (B/C Ratio) and payback period (PB). Data were collected from interviewing the farmers of off-season for Longan Production of farmers in Chiang Mai Province and Lamphun Province by following the criteria below: The kennel has an area of at least 6,400 square metres. This production can planting 250 longan tree . In 640 square metres will planting 25 longans tree. The Production start from planting, sprinkle of potassium chlorate (KClO4) and harvesting. The initial investment is 200,000.00 baht and the discount rate of 7.32 percent is also used because the value is close to the market’s interest of the year 2015. The evaluation of this production will be assessed in 10 year later. The study’s result shows that the net present value equals 1,782,857.93 baht while the internal rate of return is approximately 29 percent. The benefit-cost ratio is about 1.84 and the payback period is of 6 years and 11 months or 83 months. Analysis of the sensitivity of the project’s change by considering the changes in the cost and the income, revealed that the cost has increased or income will decrease 5 and 10 percent. As a result, this outcome has very high probability so this project is worthy of investment.