Abstract
This research aimed to study the cost potential of shallot in Rasi Salai District, Sisaket Province in order to lead to planning on pricing, marketing, improving the quality of shallot and analyzing data of farmers and shallot production. The research findings on the general information of shallot farmers revealed that they consisted of 75% of males and 25% of females with 40-49 years of age or 50%. Most of their educational levels were 55% of primary level or lower. They grew shallot together with other crops. The Bang Chang varieties (local shallot varieties of Sisaket Province) were grown most of 75% and the other 25% of local northern verities called Hom Bua. The 70% of planting shallots were harvested from the last season and the other 30% were purchased from other farmers in the market. The shallot productivity per rai was uncertain depending on the caring, fertilizing and disturbing disease. Approximately 35% of the farmers harvested 1,200-1,500 kilograms per rai or 25%. Regarding the production cost of shallot, it was found that the average mount was 8,151.5 baht per rai with the highest amount of verities of 3,250 baht per rai or 15.2%. The cost of insecticide was 1,000 baht or 10.2% of the total cost. In addition, the least cost was transportation for 3.3% only because most merchants bought shallots at the farming sites. According to sale data, 70% of the farmers sold local verieties of Sisaket Province with average price of 30 baht per kilogram, followed by 15% of Hom Bua with an average price of 45 baht per kilogram. The average income earned by farmers in each household was different at 20,001-25,000 baht per rai
Highlights
Referring to the main vision framework of the 12th National Economic and Social Development Plan (2017 - 2021), it consists of planning, implementing and applying the sufficiency economy philosophy based on people as the center of participatory development of raising income and opportunity in career, including increasing productivity and reduce agricultural cost
The study of general context revealed that the communities had collaboration and participation of local administrators, community leaders and people in planning and making decision, working well together, committimg to promote career community groups and developing in various fields for sustainable development in revenue and expenditure accounting as well as cost accounting for career
The wisdom development guidelines for cost accounting for career preparation are: Guideline 1: Preparing cost accounting for career manual that is suitable for career types of people in the community and comply with the wisdom of the traditional accounting by adjusting it to be correct as accounting principles in order to transfer knowledge to the community
Summary
Referring to the main vision framework of the 12th National Economic and Social Development Plan (2017 - 2021), it consists of planning, implementing and applying the sufficiency economy philosophy based on people as the center of participatory development of raising income and opportunity in career, including increasing productivity and reduce agricultural cost. Regarding the increasing of economic potential, people must have knowledge in career and production cost reduction and various academic related to accounting to manage and reduce production cost. The accounting or recording of expenditures are useful to agriculurists and people in the community. They are able to set product price based on the cost, product, transportation cost and operating cost. You are able to know the expenditure and cost of your career from cost accounting to reduce cost or expenditure. It can be resulted in increasing earnings and used for long-term career planning without risk of loss throughout the harvest or distribution period. It can be resulted in increasing earnings and used for long-term career planning without risk of loss throughout the harvest or distribution period. [12] (Winitiya Somboon, 2011)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
