This research aims to study on the cost of rice planting in the central region of Thailand at Ban Nong Ya Sai District and Bang Pla Ma District Suphanburi Province. The data was collected using questionnaires. The statistics used for data analysis were Percentage Mean and Standard Deviation and the dependent t-test. The research found that the respondents were mostly male and 46-56 years old and over 20 years of rice planting experiences and completed a secondary school level. Most of them are the land’s owner. The average cost of rice planting at Ban Nong Ya Sai District and Bang Pla Ma District by using Dependent t-test statistics. It was found that the cost of rice planting using the Activity Base Costing of Ban Nong Ya Sai Sung District is higher than Bang Pla Ma District which had a statistical significance of .05.

The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.

This research had objectives for the purpose of studied the rice production technology and cost benefit of farmer members in community rice seed centers (CRSC). The research case study was conducted in Phatthalung province by field surveys combining participatory rural appraisal and structured interview of 35 members during the research period from April 2012-August 2012. The CRSC received contribution grain from government service. The result showed that majority rice community center member were men and in one family had average 2 workers. Their ages between 51-60 years old. The Majority of education were primary school (grade 4). The cultivated area of rice between 11-20 rais. Rice production can generally be divided into the following 10 stages that is soil improvement land preparation crop establishment plantation water management nutrient management pet control weed control harvesting and post harvest. The results of the study found that almost all farmer using private land (69.72 %). The important expense was variable cost 80.25 % Ban-Phab is 3509 bath per rais. Average benefit per rais is 6985.04 bath per rais. The rice break- event point is 317.56 kg per rai. However return on investment explore CRSC Ban-Phab is 99.06 %