STUDY OF COST AND RETURN OF SPRING ONION : CASE STUDY OF CHALOCHO RAI, THA KHEEW SUBDISTRICT, SUAN PHUENG DISTRICT, RATCHABURI PROVINCE

Abstract

This research was a qualitative research, which aimed to the study cost and return ,And problems and obstacles in planting of spring onion, Case study : Chalocho rai, Tha kheew subdistrict, Suan phueng district, Ratchaburi province. The data was collected by interview Chalocho garden owner. The research tool for collecting data was Semi-structured interview. The result of the study found that the average cost was 52,337.17 Baht per month; divided into raw material 12,750 Baht, labor cost 820 Baht, Variable cost 1,270 Baht, and fixed cost 37,497.17 Baht, the average income was 288,000 Baht per Rai, average net profit was 235,662.83 Baht per Rai. Break even point analysis per Rai was 2,704 Kilograms per Rai. Percentage of Profit margin ratio was 81.83% and Return on Investment (ROI) was 16.50%. The result of this research indicated that the real cost and return of spring onion was an accounting information to add value and income for spring onion producers and creating more jobs in the community.