This study aimed to investigate about the cost and revenue, analyze the return, and analyze break-even point on souvenir products of Ban Nong Takai Silk Weaving Group, Buriram Province, of the year B.E. 2553 under two conditions: cost including direct labor and cost excluding direct labor. Both conditions were measured by return on investment (ROI), net profit margin (NPM), break-even point (BEP) in terms of both sale revenue and sale volume, and test the change of factors affecting break-even point; that is, when direct material cost increased and selling price increased.
The findings revealed that of 498 pieces sold out were totally 314,260 baht of revenue from total 293,127.50 baht of cost. The costs involving souvenir products from silk included of direct material cost, direct labor cost, manufacturing overhead, and selling and administrative expenses; two of forth was direct material cost. Considering the return gained under the two conditions, it found that there was very different because direct labor cost was relatively high. It was 31.02 percent of total cost. In case of cost including direct labor, the ROI was 5.19 percent, the NPM was 6.72 percent, the BEP of sale revenue was 87,215.69 baht and the BEP of sale volume was 91.40 pieces. On the other hand, in case of cost excluding direct labor, the ROI was 35.40 percent, the NPM was 35.66 percent, the BEP of sale revenue was 40,018.97 baht and the BEP of sale volume was 41.94 pieces.
Considering the break-even point under the situation that direct material cost increased to 33.33 percent and the new increasing selling price was determined by the group while the other factors still remained the same, it found that, in case of cost including direct labor, the break-even point of sale revenue was 47,602.46 baht and the break-even point of sale volume was 31.69 pieces. For the case of cost excluding direct labor, the break-even point of sale revenue was 33,596.28 baht and the break-even point of sale volume was 22.37 pieces.
Taking the sale revenue and sale volume of the break-even point of each situation to compare with 314,260 of the total revenue and 498 pieces of the total sell quantity of the year B.E. 2553, it found that the return that Ban Nong Takai Silk Weaving Group received was satisfied because the total revenue and sale amount were higher than the sale revenue and sale volume received at the break-even point.