This study aimed to examine the cost and benefits of wine, pineapple. By means of cost-benefit analyzes. In the interview with the producer of wine from the Institute of Agricultural Technology. Rajamangala University of Technology Lanna Lampang order to provide an estimate of the balance sheet, income statement and cash flow statement. And analyze the cost and benefit
results showed that the production of wine, pineapple require a total investment of 430,685.50 baht, which has an investment of equity itself 430,685.50 baht, divided into three parts: the initial investment 278,060.00 baht cost of 70338.20. THB cost of sales and services at 82,287.50 baht cost of production per unit equal to 38.82 baht, including the cost of making wine, pineapple per unit equal to 237.69 baht for return analysis found that the duration of the payback of 4 years 25 months using. discount rate of 8 percent per year. Net present value (NPV) of 905,467.97 baht internal rate of return (IRR) of 49.17 percent per year, indicating that the wine pineapple period in faster payback and return on investment worthwhile. The analysis of the net present value is greater than the total investment. The internal rate of return greater than the interest rate. Therefore, it makes sense to invest pineapple wine.
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