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Abstract

The purpose of the study on Costs and Returns on Producing Tea-Leaf Pillow of Ban Mae Kampong Tea-Leaf Pillow Group, Chiang Mai Province was to study their costs and returns. Data were collected by interviewing the President, Vice- President, Secretary, Treasurer, Committee and 29 members of the Tea-Leaf Pillow Group, Chiang Mai Province on the production of 6 sizes Tea-Leaf Pillow: 2.5 x 4.5 inches, 5 x 7 inches, 6 x 12 inches, 8.5 x 16 inches, 12 x 18 inches and bone pillow. The findings of the study show Tea-Leaf Pillow Production investment costs of 128,240.00 baht, production costs of 8,122,120.00 baht and operating costs of baht 330,520.00. The project period is from 2005-2018. Tea-Leaf Pillow which provided the maximum make profit per year the bone pillow was 92,573.67 baht and 8.5 x 16 inches Tea-Leaf Pillow was 83,634.18 baht respectively. The 2.5 x 4.5 inches Tea-Leaf Pillow provided the minimum make profit was 15,834.44 baht. Tea-Leaf Pillow which had the maximum net profit to total cost was the bone pillow was 122.73 percent and 5 x 7 inches Tea-Leaf Pillow was 53.63 percent respectively. The 2.5 x 4.5 inches Tea-Leaf Pillow had the minimum net profit to total cost was 31.56 percent. Tea-Leaf Pillow which had the maximum net profit to total revenue was the bone pillow was 55.10 percent and 5 x 7 inches Tea-Leaf Pillow was 34.91 percent respectively. The 2.5 x 4.5 inches Tea-Leaf Pillow had the minimum net profit to total revenue was 23.99 percent. The net present value at 7.00 percent of discount Rate, equaling to 2,222,423.58 baht. This value was more than zero, the internal rate of return is 182.00 percent that is higher than rate of the bank loan from agriculture and agricultural co-operatives determined at 7.00.percent on 17 December 2013, profitability was 52.31 and the payback period was 6 months and 27 days