Application of Activity-based Costing Data in the Production Process of the Cape Gooseberry to Determine the Break-even Point and to Develop the Guidelines for Kae Noi Royal Project Cooperative Members’ Sustainable

Abstract

The purpose of this study was to analyze the activity-based costing in cape gooseberry production process in order to determine the break-even point and to develop the guidelines for Kae Noi Royal Project Cooperative members’ sustainable. The sample size was determined by using non-probability sampling method, started with the selection of the population based on the five criteria of the Equitable Education Fund, which is the funding source, and determined the quota sampling of 60 sample. The sample was randomly selected by convenience sampling and purposive sampling, the respondents must be voluntary to provide the information. The results showed that the yield of cape gooseberry of Kae Noi Royal Project Cooperative members (target group) was 2,500 kilograms per rai, with the total area of 20 rais of cape gooseberry farming. There were 7 activities in the production process, each with different costs. The overall cost for the production of cape gooseberry in the area of 20 rais was 1,099,481.60 Baht per year. The price that the Royal Project bought from the farmers were 50, 55 and 60 Baht per kilogram, while the break-even point of the selling price of the cape gooseberry production of the farmers were 1,099.48, 999.53 and 916.23 kilograms per rai, respectively. As a result, the yield of the next production of cape gooseberry should be higher than 1,099.48 kilograms per rai, then the target group can earn the profits at a price that not less than the lowest buying price of The Royal Project at 50 Baht per kilogram. In conclusion, in order to sustainable develop the guidelines, the Kae Noi Royal Project Cooperative members should focus  on the transformation of the Thai agricultural sector to the new normal concept and adapt themselves to the concept of the sustainable development goals (SDGs), including the activities such as reducing the use of chemicals, weed control, prevention and elimination of pests and plant diseases, fertilizer cost control, operation according to the sufficiency economy philosophy, and produce a variety of agriculture.