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Simulation based learning (SBL) provides student with opportunities to practice their clinical and decision-making skill through various real-life situational experiences. This descriptive study aims to estimate the unit cost of Simulation based learning by using Activities Based Costing (ABC) with Education Provider perspective. Moreover, the value of durable articles uses is also analyzed. 4 Nursing colleges under Praboromarajchanok Institute were investigated the SBL activities include Nursing Laboratory, SimMan®, SimMom® and SimBaby®. The learning activities were investigated and recorded with activity form. Labor, material, and capital costs were retrieved with fiscal years 2020. Data were analyzed using Microsoft excel which determine the amounts and percentages.
Nurse students at 4 Nursing colleges, Faculty of Nursing, Praboromarajchanok Institute were completely trained with Simulation based learning which composes of Nursing Laboratory, SimMan®, SimMom® and SimBaby®. Simulation based learning was included in 3 courses i.e., Bachelor of nursing science students, Practical nursing students and Academic training services. The average direct cost presented at 7,054,470.61 per college. The percentage of labor, material, and capital costs showed 63.38, 6.56 and 30.06, respectively. The unit cost of SimMan®, SimMom® and SimBaby® were 142,234.01, 228,826.10 and 213,317.36 per 1 time of scenario lesson, respectively. In addition, the value of durable articles uses in overall capital depreciation on Nursing laboratory and SimMan® presented valuably when changing the output with hours per person per time. Whereas, the value of durable articles uses of SimMan®, SimMom® and SimBaby® capital depreciation was not valuably.
The number of hours for using the higher education capitals should be considered in order to improve the valuable capitals.
Boromarajonani College of Nursing, Uttaradit Journal attribution-non-commercial 4.0 international (CC BY-NC 4.0). For more detail please visit https://creativecommons.org/licenses/by-nc/4.0/ . The ideas and opinions expressed in the Boromarajonani College of Nursing, Uttaradit are those of the authors and not necessarily those of the editor .
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