การศึกษาวิเคราะห์ต้นทุนและผลตอบแทนการเลี้ยงจระเข้บ่อเดียว เพื่อเพิ่มประสิทธิภาพการผลิต กรณีศึกษาในเขตอำเภอยางสีสุราช จังหวัดมหาสารคาม|AN ANALYTICAL STUDY OF COSTS AND RETURNS OF CROCODILE FARMING TO INCRESE EFFICIENCY PRODUCTION: A CASE STUDY OF YANG SISU

Authors

  • จารุวรรณ เอกสะพัง ผู้ช่วยศาสตราจารย์ สาขาวิชาการบัญชี คณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏมหาสารคาม
  • อมรรัตน์ ชวลิต อาจารย์ประจำสาขาวิชาการบัญชี มหาวิทยาลัยราชภัฏนครศรีธรรมราช

Abstract

This research aimed to study on the costs and returns of the crocodile farming.
This was the comparison study between costs and returns from the crocodile farming in Yang-Srisurach district, Mahasarakram province. The study group was the three pond crocodile farming agriculturalists in Yang-Srisurach district, Mahasarakram province. The researcher adopted the interview questions to collect the data and conducted data analysis via descriptive statistics and financial tools for the estimation of returns which were the Payback period and returns of investment. It was found that the capital and costs of single pond crocodile farming consisted of the cost of crocodile pond construction, cost of equipment purchasing and cost of crocodile farming implementation. It took three years to get incomes and returns. If conducting the analysis on the payback period from the single pond crocodile farming during B.E. 2012 until 2014, the payback period was 4 months and 4 days; while from B.E. 2017 until 2017, the payback period would be 2 months and 2 days. The ratio from the returns of investment was in the level that can be invested with the return rate from the high investment during B.E. 2012 to B.E. 2014 that lower than B.E. 2015 to B.E. 2017. Thus, this was since the higher amount of investment for 2,507,500 baht accounted to be the returns from investment at 225.24 percent. During B.E. 2015 to B.E. 2017, the amount of investment was at 1,810,700 baht or being accounted for 367.10 percent from the return of investment.

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Published

2020-12-29

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บทความวิจัย