COSTS AND RETURNS ANALYSIS OF PICKLED FISH PRODUCTION : A CASE STUDY OF COMMUNITY ENTERPRISE GROUP OF BAN HUAI BONG FISH PROCESSING PRODUCTS, NON MUANG SUB-DISTRICT, NON SANG DISTRICT, NONG BUA LAM PHU PROVINCE

Abstract

The objectives of this research were to 1) study the cost of pickled fish 2) study the return of pickled fish 3) study problems and obstacles in the production of pickled fish. The key contributor is Mrs. Pangta Chaisri, a member of Ban Huai Bong Fish Processing Products Community Enterprise Group, Non Muang Sub-district, Non Sang District, Nong Bua Lam Phu Province, who has experience about making pickled fish for more than 10 years. Research showed that the initial investment consisted of 60,000 baht and equipment used for production cost 106,850 baht. It can produce 3,772 bags of pickled fish with a total production cost 311,203 baht, consisting of direct raw materials costs 168,000 baht, direct labor costs 16,800 baht and production costs 67,603 baht. Returns from distribution fish, It has sales income of 377,200 baht per month, 39.55% return on investment, sale of 82.50%, gross profit of 17.50%, net profit of 17.50% and sales volume at a break-even point is 102 groups of enterprises. The community enterprise group use it as a cost management guideline for pickled fish production. Problems and obstacles in pickled fish production are: the problem of raw material cost and material shortage.