ต้นทุนและผลตอบแทนการผลิตผลิตภัณฑ์จากผักเชียงดาของวิสาหกิจชุมชนกลุ่มสันมหาพนสมุนไพรอินทรีย์ อำเภอแม่แตง จังหวัดเชียงใหม่

Abstract

This study examined to analyze costs and returns of each product by Evaluation of investment projects 5 method are the Payback Period (PP), Accounting Rate of Return (ARR), Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI). The project length is assumed to be 10 years with 7 percent discount rate. Evaluation of investment projects of Chiangda Natural Organic Products by treetop chiangda-drying 100% has 8 months 8 days payback period, ARR at 4.64, NPV at a discount rate of 7 percent is 440,794.87 baht, IRR at 175.60% and PI at 28.92. Chiangda Natural Organic Products by leaves chiangda-drying 100% has 4 years 1 month and 28 days payback period , ARR at 0.73, NPV at a discount rate of 7 percent is 2,017,107.33 baht, IRR at 37.40 % and PI at 4.01. Chiangda capsules has 1 year 11 months and 13 days payback period, ARR at 2.82, NPV at a discount rate of 7 percent is 3,840,109.08 baht, IRR at 83.90 % and PI at 16.79. Healthy Pillows has NPV at a discount rate of 7 percent is – 380,393.56 baht. The analysis compares the costs and returns among 4 types of products found that Chiangda Natural Organic products by treetop chiangda-drying 100% give the best PB, ARR, IRR and PI. However, when analyzed by NPV; the discounted value of cash flows and returns the amounts is configured similarly to the fact that most is found Chiangda capsules have above costs and returns. In order to make the decision to invest efficiently, it also depends on the type of business, environment and other factors such as cash flow management, consumer demands and market competition.