ต้นทุนและผลตอบแทนจากผลิตภัณฑ์ผ้าทอพื้นเมืองลายภูเขาของกลุ่มเย็บผ้าบ้านสันหลวง อำเภอสันทราย จังหวัดเชียงใหม่

Abstract

This independent study was aimed to study the cost and return on products from local woven cloth with Phukhao of the sewing group in Ban San Luang, San Sai District, Chiang Mai Province. Data collection was based on the questionnaire regarded as the guidelines for an interview with the committee and members of the sewing group in Ban San Luang. This also included an observation of the operation and production procedures of local woven cloth with Phukhao. The results indicated that the sewing group in Ban San Luang is the community enterprise which gathers San Na Meng’s villagers with weaving and sewing skills. Currently, there are totally 27 members, mostly aged between 40-49 years, with the main occupation of local cloth weaving handed down by parents and ancestors in terms of knowledge and techniques. The operation of this sewing group was divided into three sections; dyeing, weaving, and sewing. Products of local woven cloth with Phukhao were men’s clothes, women’s clothes, women’s dresses, and wrap-around skirts. The cost of local woven cloth with Phukhao demonstrated the highest proportion of direct labor, accounting for 63.87 percent of the average production cost, was mainly in the weaving section, sewing section, and dyeing section, respectively. The cost of direct materials and manufacturing overhead accounted for 33.24 percent and 2.89 percent of the average production cost. With respect to the production cost per cloth, it was found that women’s dresses showed the highest cost averagely at 1,246.73 Baht, wrap-around skirts averagely at 974.94 Baht, women’s clothes averagely at 794.83 Baht, and men’s clothes averagely at 629.32 Baht. Local woven cloth with Phukhao in Chiang Mai was sold and distributed at Sunday Walking Street and Chiang Mai City Hall. Distribution to other provinces was subject to the customer’s orders e.g. in Lamphun, Lampang, Uthai Thani, and Bangkok. Women’s clothes reached the highest volumes of sales. However, an analysis of gross profit margin discovered that this community enterprise gained its gross profit margin at 13.40 percent of sales volumes. The product with the highest gross profit margin was men’s clothes. The net profit margin accounted for 11.98 percent of sales volumes. Overall, the business of local woven cloth with Phukhao was therefore regarded as the business with profitability, no high cost of investment, no complex procedure of production but a requirement for weaving and sewing skills.