การศึกษาความเป็นไปได้ในการลงทุน ประสิทธิภาพการบริหารต้นทุนและ ผลตอบแทนผลิตภัณฑ์พริกแกงในกิจการขนาดเล็ก|A STUDY OF INVESTMENT FEASIBILITY, COST-RETURN MANAGEMENT EFFICIENCY FOR CURRY PASTE PRODUCTS IN SMALL BUSINESSES

Abstract

The objectives of this research were to investigate the feasibility of investing in curry paste production and to study the management of costs and returns from curry paste production in small business. 10 key informants were selected through purposive sampling. The data was collected by observation and interviews and analyzed for investment feasibility using Capital Budgeting Techniques, including payback period, net present value, and internal rate of return and for cost management efficiency and return from gross profit margin. The results showed that the production of curry paste requires an initial investment of 90,000 baht, a payback period of 3.28 years, at the end of the 5-year period, net cash flow is 63,330 baht, net present value of 35,513.15 baht, and internal return rate of 18.87%. Production cost consisted of direct raw material accounting for 73.77 percent, direct labor costs accounting for 24.59 percent, production expenses accounting for 1.64 percent, and gross margins of 23.75 percent. This is a project with investment feasibility. Cost management is efficient, and the returns r outweigh costs. Therefore, it is better to decide to invest in the production of curry peppers, as they are worth the investment.