Determining Unit Cost Per Student and other Academic Services Costs at Boromarajonani College of Nursing in Surin
Keywords:
Unit Cost, Graduate Production, Academic Service, Boromarajonani College of Nursing SurinAbstract
This descriptive study aimed to investigate the unit cost per student, the unit cost per full-time equivalent students (FTES), and the break-even point on Bachelor of nursing science students and Practical nursing students at Boromarajonani College of Nursing in Surin. Moreover, the unit cost for academic services was estimated. The College’s perspectives were analyzed with a step-down method for cost allocation. Labor, material, and capital costs were retrieved from secondary sources from annual government statements of expenditure and revenue for fiscal years 2020. Data were analyzed using Microsoft excel, which determines the amounts and percentages.
The total cost of Boromarajonani College of Nursing Surin was 62,318,808.85 Baht. The proportion on labor cost, material cost and capital cost were 54.27, 26.98 and 18.75, respectively. The unit cost and full-time equivalent (FTES) cost for the course of bachelor of nursing science student were 122,108.75 Bath/person and 144,946.02 Bath/FTES, respectively. In addition, the break-event point presented at 376 students/year. Whereas, the unit cost and full-time equivalent (FTES) cost for the course of practical nursing were 66,690.14 Baht/FTES and Baht/person. Furthermore, the unit break-event point was 114 students/year. The total cost of academic services presented at 4,777,411.90 Baht with the average cost of 14,289.68 Bath/person.
Educational institutions should bring information on the cost of productivity of every mission product to be used as a component in the management of educational resources for maximum benefit.
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