THE APPROPRIATE SELLING PRICE AND COST INSTRUCTION OF THAI TRADITIONAL MASSAGE CENTER
The objective of this study was aimed to examine the cost structure of Thai traditional massage center and to analyze the appropriate selling price by comparing the prices with various methods at Samut Songkhram province. The samples in this study are entrepreneurs and operational managers in Thai traditional massage business. The data was collected by using in-depth interview for 10 samples. The analysis for appropriate selling price was done by comparing selling prices computed by 2 methods with the average market price. The results showed that the appropriate selling price under 2 pricing methods which were cost plus pricing (markup price at 110%), and target profit pricing, the result showed no differences. Furthermore, the comparing with a market price at 250 baht by taking the location for analyzing together, it can be concluded that the appropriate level of Thai massage price of Thai traditional massage center at 250 baht per person per hour. The findings of this study can be used as a guideline and can be applied to the business of Thai Traditional massage center. The data of cost should be used in the planning process of the production factors. It will increase the efficiency of production and lower Thai traditional center cost. Moreover, the result can be used as a guideline for determining the appropriate Thai massage price level of Thai traditional center.