Cost and Breakeven Point of Tour Service in Tourism Management by San Lom Joy Community, Tambol Suthep, Amphur Muang, Chiang Mai
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This is a qualitative research with the objective to study the cost and the breakeven point of tour service performed by San Lom Joy Community, Tambon Suthep, Amphur Muang, Chiang Mai. The sample group in this research consists of community leaders and members of San Lom Joy tourism promotion committee. The sample group is specifically selected. The data is gathered by exploration, observation, note-taking, group conversation, and detailed interviews with do community leaders and members of San Lom Joy tourism promotion committee. The research result finds that the costs of providing the one-day tour program in San Lom Joy tourism management are 1) variable cost of 370 baht per tourist and 2) fixed cost of 6,500 baht per trip. The breakeven point of each tour trip performed is 13 tourists. When the tour service condition is taken into consideration; it is apparent that the design of the one-day tour program, which requires a service fee of 900 baht per person and a minimum number of 15 tourists, is appropriate because it make a profit and return of 1,450 baht for the community. In order to not only produce profits and returns for the community, but also have a steady and sustainable development towards the business goal; San Lom Joy tour management should take into account the tour service cost analysis and the breakeven point of tour service when it plans the operation of its community tour service.
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