The Study and Costs Analysis of Graduate Production of School of Dentistry, University of Phayao

Abstract

             The objectives of this study were to 1) Study and analyze the total cost of producing graduates of School of Dentistry, University of Phayao, and 2)Study and analyze the per capita cost associate with producing graduates of School of Dentistry, University of Phayao. The data used in the study were expenditure budget data. Fiscal Year 2021 of the School of Dentistry University of Phayao as well as the number of the undergraduate students, Doctor of Dentistry programs. The statistics used to data analysis comprised percentage and mean. The data were analyzed the direct cost classification data and indirect costs, while the central university expenditure was not included.

             The results of the study showed that the School of Dentistry has an expenses in the academic year 2021 of 49,725,303.43 baht, which included the personnel budget of 23,347,856.13 baht (52.98 percent), the investment budget of 6,994,748.60 baht (14.07 percent), the operating budget of 14,957,589.77 baht (30.08 percent), the subsidy amount of 960,839.73 baht (1.93 percent), and other expenditures of 468,269.20 baht (0.94 percent). From the total cost the direct costs was 28,972,769.41 baht, representing 58.27 percent of total cost. The indirect costs was 20,752,534.02 baht representing 41.73 percent of total cost. The aforementioned cost, Which was the cost per student of producing graduates was the highest for second-year students (13,249,005.47 baht), followed by fourth-year students (12,345,664.18 baht), and first-year students (10,840,095.38 baht). From the analysis of the cost of producing graduates, it was found that the cost of the personnel budget was the highest followed by the investment budget and the operating budget, respectively. If the school admit the expected 30 students and maintain this number of students until they graduate from the Doctor of Dentistry program, the total cost of producing graduates will be reduced. Which could maximize the efficacy of the program management.