Community Economic Development of Cost Management for Joss Stick Processing product of OTOP Good Produce Group of Aumpun Joss Stick, Mae Sot District, Tak.
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The objective of this research was to develop community economy of product cost management for processing an incense of OTOP production group of Aumpun incense, Mae Sot District, 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 OTOP group were selected for purposive sampling and were interviewed. Descriptive analysis and quantitative analysis were used. The OTOP group produced 5 products of a product of odor absorber charcoal, an incense product of mosquito repellent citronella, an incense product of leaf series aroma, an aroma stone product and scented lump product. It was found that the product of odor absorber charcoal had product cost 8.79 baht per unit. The incense product of mosquito repellent citronella had product cost 1.94 baht per unit. The incense product of leaf series aroma had product cost 2.51 baht per unit.The aroma stone product had product cost 3.78 baht per unit. The scented lump product had product cost 28.80 baht per unit. The overall production value of five products per normal production was 158,196 baht. The product cost management of five products should promote the production group of scented lump 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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