The aims of this research is to study how to set the manufacturing cost for the small ceramic factory in Tha Pha Sub-district, Koh kha District, Lampang Province. It is the participatory research by interviewing and filling in the details of manufacturing cost form. The samples were the seven owners of small factories in which consisted of not more than twenty employees. The data analysis used the content analysis.

The research found that guidelines of setting manufacturing cost of small ceramic factory were calculated by using normal costing. Due to the factory manufactured various products by using the same basic materials. Therefore, in allocating costs to products, so use an estimate of the expenses to the product which is to be used, the cost of raw materials and labor. The expense in the production section use estimate using the Plant wide Rate. the estimated expenses were divided into three parts; cost of direct materials, direct labor and manufacturing overhead. The rate of manufacturing overhead based on product volume. For example, the cost of 3-leg incense burner was 7.69 baht per each (unit). It divided into the cost of direct materials was 3.38 baht, the cost of direct labor was 2.22 and the cost of manufacturing overhead was 2.09 baht.  The percentage showed that the direct materials was 43.95 %, the cost of direct labor was 28.87 % and the cost of manufacturing overhead was 27.18 %.