This research aimed to 1) study the production cost data, and 2) analyze the costs and break-even points of leaf plates produced by the Tong Rak Community Enterprise Group. The study involved in-depth interviews with five key informants, including the group’s president and members. The research findings revealed that at full production capacity, the group can produce 400 plates or 40 packs per day. The production costs per plate and per pack were as follows: round banana leaf plates cost 3.75 baht per plate and 38.68 baht per pack, square banana leaf plates cost 4.05 baht per plate and 41.82 baht per pack, round bamboo sheath plates cost 4.25 baht per plate and 45.57 baht per pack, and square bamboo sheath plates cost 4.42 baht per plate and 45.57 baht per pack. Moreover, the cost analysis indicated that the production costs were higher than those of competitors. To address the high production costs, the following approaches were recommended: 1) purchase raw materials directly from producers to obtain lower prices and better quality, 2) create a daily production plan and clearly assign responsibilities to each member, and 3) order large quantities of stickers and shrink films to reduce packaging costs.The fixed cost was 448.89 baht, while the variable costs per unit for round banana leaf plates, square banana leaf plates, round bamboo sheath plates, and square bamboo sheath plates were 27.46 baht, 30.60 baht, 32.46 baht, and 34.35 baht, respectively. The break-even analysis for each product type showed 26 packs, 19 packs, 36 packs, and 22 packs, respectively.