The aim of this research is intended to study the cost and return on a sailing boat business scenario Sub-district, Muang District, Nong sandbars, Chiang Mai province how to study is a qualitative research using a questionnaire and the quantityThe population used in the study are a manufacturer products OTOP sail simulator 5 number of people using common statistical analysis quantitative data describing the trends toward the frequency of the proportion/percentage and the average to findUsing payback period of the project (Payback Period) rates of return on your investment (Return On Investment:ROI) Net Present Value (Net Present Value: NPV) rate of return on investment in the project (Internal Rate of Return: IRR) index of profitability (Profitability Index:PI) Research Group found that the simulated production boat from the analysis found that found that the respondents were all Male, Female 1 4 most people who are age 41 - 50 years old 51 - 40 per cent and 60 per cent year 60 status image is perfect.40 divorce and think it is a 60 per cent level of education at the beginning of a primary school.4) at the beginning of the high school and 60 per cent (m.3) There are 40 percent of the work experience is less than 5 years and 40 per cent think it is 11 - 15 years old 60 per cent of the work is the owner of a 20 per cent and 80 per cent are thought to be an employee of capital sourcesdebt is 50,001 - 100,000 Baht, with debt from the loan amount of 100,000 Baht, with the interest rate to be paid for the duration of the Term of payment 30,000 Baht interest rate 6% within 5 years of the period must be paid in each year 26,There are 000 Baht interest rate at end of year 1 10,000 Baht at end of year 2 8,000 baht a year-end 3 6,000 baht per year 4 4,000 Baht, and the end-of-year 5 2,000 Baht in income distribution in a sailing boat, January 97, is a replica of 176,400 Baht February 28 boats for 53,000 Baht March 21 boats for 44,900 Baht April 33 boats for 82,000 Baht 28 boats may be 45,400 Baht June 32 boats for 52,000 Baht July 39 boats for 63,700 Baht 29 August, Lam is money 54,300 Baht, September 35 is a beam of 76,000 Baht, October 88 boats for 150,000 Baht 101 Lam November is money 185,200 Baht 117 Lam December, money is 218,500 Baht as well as 648 years of Lam is a 1,210,trends in cost 400 baht for a sailing boat production scenario is variable costs of production as well as to ship's boat jumbo size 2,957 Baht per boat large 2,105 Baht per 1 medium size boats,293 Baht 850 baht for a small boat to boat in small boats and 431 Baht per super tiny 335.76 Baht per barrel costs of production would be a total 21,359.72 Baht per month and had a net profit after deducting variable costs and fixed costs for January 89,990.48 Baht per month of February is money 10,190.96 baht a month of March money 5,024.76 Baht in April, is a money 30,895.48 Baht per month may be money 6,714.92 Baht in June of 11,329.20 Baht in July of 17,723.August 88 Baht is money 10,736.20 baht in September is money 28,626.44 baht in October as 71,998.08 Baht November is money 96,564.28 Baht in December of 119,764.68 Baht recoup jumbo size is 7.49 % which is 6.741 Baht a large 16.11 % 31,172.85 Baht 8.16 % to mid-size 7,996.80 Baht 27.04 % small 87,852.96 28.09 % to Baht in small 94,803.75 Baht 13.11 % tiny size Supervisor is 20,648.25 Baht including 6 sizes of 257,812.30 Baht from the calculation of net capital investment group manufacturer of a sailing ship simulations found that the activities of the investment by cash to purchase the asset, to use in the operation and there is a reserve fund to use in any business cycle129,000 Baht Net cash flow number of 505,430.64 Baht, has come from income for the whole year to deduct the cost of production does not include the cost of cash, and the duration of the payback of the Business takes only 3 months 12 days of net present value business there are only 3,719,969.This means that the 51 Baht 51 investment of the group produced a sailing boat, this yields a higher rate than 6 %, so it should be invested in this project in the calculation yields found that there is a real return rate is 391.81 % of index of profitability rates of return at 29.84 Times means that the 6% if investment in this business will have a cash flow is 1 Baht 29.84 Baht Net
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