Unit Cost of Production Analysis of Boromarajonani College of Nursing, Sunpasitthiprasong

Abstract

This cost analysis research aimed to analyze the cost of production for nursing students of Boromarajonani College of Nursing, Sunpasithiprasong. Cost analysis was divided into main and support cost unit. The main cost units were the academic and personnel development unit. The support cost units were management and technical support, except personnel development. The cost factors were classified into 3 categories: 1) Labour cost, 2) Material cost, and 3) Capital cost. The method of distribution costs from cost support units to main cost unit used the number of people, projects, and usage areas for workload allocation. The tools were used include the capital cost (CC), labour cost (LC), and material cost (MC). The results showed that the curriculum management had the highest labour cost 24,732,026.55 baht (42.37%), administration 9,129,809.69 baht (15.64%) and student development 5.106,668.64 (8.75%) respectively. About Material cost, IT was the highest material cost of 3,990,097.99 baht (26.01%), curriculum management of 3,555,223.38 baht (23.17%) and administration of 3,335,759.03 baht respectively. The capital cost was 6,415,973.28 Baht (62.53%), the management cost of money (21.74%). 1,602,499.97 baht (15.62%) and student development work 1,591,786.80 Baht (15.51%), respectively. The cost ratio between labour cost, material cost, and capital cost found that the cost percentage was 69.51: 18.27: 12.22. The unit costs per college year were as follows; the first year was 191,260.60 baht/head, the second year was 144,121.16 baht/head, the third year was 102,792.95 baht/head the fourth year was 82,425.46 baht, respectively. The unit cost per head for registered nurse production in BCNSP was 130,196.31 baht/head and 129,589.42 baht/FTES. The breakeven point of production per year was 152 students.