The purposes of this research study were 1) to study cost and return on investment from laying ducks Farming of the Farmers in Bang pla ma district, Suphanburi province 2) to analyze cost and return on investment from laying ducks Farming. The sample of 16 farmers drawn by the method of purposive sampling. The study was conducted by collecting data and analyzing the data obtained by in-depth interviews, the tool was interview questions. Quantitative data were analyzed using the following cost, profit, Net profit to cost ratio, Net profit to sales ratio, Return on investment and break-even point. Results of cost and return indicated that total average cost was 1,609.28 baht per duck, while average net profit was 325.68 baht per duck. Net profit to cost ratio was 20.24%, while net profit to sales ratio was 6.83%. Return on investment (ROI) was 19.97% and break-even point was 152 eggs per duck. Cost of laying ducks comprised 3 important costs which were 8.17% of raw material cost, 4.17% of labor cost and 87.66% of overhead cost.
Keywords: Cost, Return, Ratio, laying ducks, Duck raising