ต้นทุนและผลตอบแทนของการแปรรูปสตรอเบอรี่ของวิสาหกิจชุมชนแปรรูปไม้ผลเมืองหนาวบ่อแก้ว อำเภอสะเมิง จังหวัดเชียงใหม่

Abstract

This independent study aimed to study the costs and returns on processing strawberry of Bo Kaeo Temperate fruit processing community enterprise, Samoeng district, Chiang Mai province. All data was collected by using questionnaires as an interview guideline for seven members of the community enterprise including its leader. The details of the interview were about the cost of product and return on selling product of processing strawberries. The Bo Kaeo Temperate fruit processing community enterprise, Samoeng district, Chiang Mai province, is held to help all members to get an extra income. Moreover, it reduces the loss of selling fresh strawberries by processing them into strawberry wine, strawberry jam, strawberry juices and dehydrated strawberries. The results show that the cost of production of strawberry wine was 65,632.23 baht or 75.01 baht per unit. The cost of production of strawberry jam was 148,697.37 baht or 27.91 baht per unit. The cost of production of strawberry juice was 786,256.90 baht or 13.10 baht per unit. The cost of production of dehydrated strawberries was 263,902.76 baht or 43.98 baht per unit. About 80.75 percent of the cost of production was direct material. The highest direct material costs of all strawberry processing were the cost of fresh strawberries, cost of packaging, and cost of sugar, respectively. While direct labor accounted for 11.84 percent, most of it was allocated for packing the product. Manufacturing overhead was 7.41 percent; most of that is the cost of utilities and gas. The highest sales and administrative expense was the telephone bill. In terms of returns, the ratio of selling all processed strawberry product wholesale was higher than retail. The products that had the best gross margin and net profit margin were strawberry wine, dehydrated strawberries, strawberry jam, and strawberry juice, respectively. It should be noted that to compare the cost and return of strawberry wine, processing time must be considered, which is 2 years.