Community Economic Development of Cost Management for Fruit Processing product of Agriculturist Housekeeper Group of Ban HlungMueng, Mueng, Tak.
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The objective of this research was to develop community economy of product cost management for processing fruit of housewife group, Ban Hlung Muang, Muang, Tak. The research procedure had 2 steps. Firstly, a story about group was studied. Secondly, product cost management was investigated. Data collection, 6 persons of chairman and committees of production group were selected for purposive sampling and were interviewed. Descriptive analysis and quantitative analysis were used. The production group produced 5 products of a stir banana product, a stir sentul product, a stir jackfruit product, a stuff of food wrapped in leaves and a meat coconut product. It was found that the stir banana product had product cost 24.36 baht per unit. The stir sentul product had product cost 18.48 baht per unit. The stir jackfruit product had product cost 24.12 baht per unit. The stuff of food wrapped in leaves had product cost 24.35 bahtper unit. The meat coconut product had product cost 24.24 baht per unit. The overall production value of five products per normal production was 9,575 baht. The product cost management of five products should promote the production group of stir sentul product because of low product cost and high profit. Servicing cost management should reduce direct material cost. Guideline of researcher introduced reducing the production cost of waste from the production process and increasing production quantity.
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