Comparison Analysis of Cost, Break-even Point, Net Income Model and Value of Nursing Science Program, Boromarajonani College of Nursing, Phayao in Fiscal Year 2015-2016
การวิเคราะห์เปรียบเทียบต้นทุน จุดคุ้มทุน รูปแบบ (Model) รายได้สุทธิ และความคุ้มค่า ในการผลิตบัณฑิตของวิทยาลัยพยาบาลบรมราชชนนี พะเยา ปีงบประมาณ 2558-2559
The purpose of this research was to study and compare the cost, break-even point, net income model, and value of Nursing Science Program at Boromarajonani College of Nursing, Phayao in the fiscal year 2015-2016. The teaching supply and other’s supportive data was retrospective collected from the 1st of October, 2014 to the 30th of September, 2016.
The study had revealed the findings as follows: 1) In the fiscal year 2015 had the direct cost as 22,069,049.64 Baht and the indirect cost as 30,667,090.80 Baht which added up the total cost as 52,736,140.44 Baht, whereas in the fiscal year 2016 had the direct cost as 21,308,685.96 Baht and the indirect cost as 30,576,252.61 Baht which added up the total cost as 51,884,938.57 Baht. 2) The unit cost in fiscal year 2015 was found as 129,255.25 Baht and 135,587.85 Baht/FTES, whereas in the fiscal year 2016 was found as 126,858.04 Baht and 128,782.25 Baht/FTES. 3) The break-even point had shown in the fiscal year 2015 as 404.14, whereas in the fiscal year 2016 had shown as 384.21. 4) The study of net income model had revealed that addition of number students would make the net income increasing positively. 5) The value dimension of producing nursing students was efficient, effective, impacted, and competitive opportunity. Academic year 2016 had found better in value, efficiency, effectiveness, and competitive opportunity than academic year 2015.
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