Abstract.The research of business process of manufacturing rubber cushions. A case study of agricultural cooperatives house ruins Dan, Amphoe Khuan Khanun province were 1). To study the business processes of manufacturing rubber cushions. Since the establishment of the agricultural cooperative process, production process, cost and return the process of marketing, as well as the ratio 2) in order to propose guidelines for cost management as well as process management, set the price.The ability to make a profit: the break-even point, earnings per unit, the net return profit, net income from sales and calculation. The project cost in the sales start, 1 800 000 baht, the business will have 1 payback year 6 months. When the ratio was analyzed Profit is not worth investing because agricultural cooperative profit less money invested in the beginning, causing losses in the cooperative still due to financial ratio analysis found that the current ratio is low. Shows that agricultural cooperatives assets consist of a little cash was sent to no mobility in short-term repayment including ratio of profit is low. Show that the agricultural cooperative has the ability to make profit in the first is relatively low.The
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