ต้นทุนและผลตอบแทนการผลิตเกลือสินเธาว์ภูเขาในอำเภอบ่อเกลือ จังหวัดน่าน

Abstract

This independent study aims to study the costs and returns on producing rock salt in Bo Kluea District, Nan Province. The data was collected by interviewing twenty rock salt producers who had registered with the Bo Kluea District Agricultural officer regarding operational process, investing cost, operating cost, and return from selling rock salt. The study used the cost and return from two categories of rock salt including Kluea dib and Kluea iodine. Production of rock salt was evaluated using payback period, present value, and return on investment. The study results indicatedแ that costs of producing rock salt include the initial capital of 1,544,000.00 baht and production cost of 3,346,480.00 baht (which consists of raw material cost, direct labor and production expenses) while the sales revenue is 3,840,000.00 baht. The project duration is ten years. The gross profit margin equals 16.39 percent. The overall net profit ratio is 8.08 percent. The payback period is two years and month. The net present value at the discounted rate is 7 percent or 7,252,994.03 baht. The project’s internal rate of return is 61.69 percent, which is higher than loan interest rate of the Bank for Agriculture and Agricultural Cooparatives specified at 7 percent.