Unit Cost and Durable Articles uses Analysis of Simulation based learning in Faculty of Nursing, Praboromarajchanok Institute

Main Article Content

Suchada Nimwatanakul
Worawut Saengthong
Noppcha Singweratham
Atiya Srakshetrin
Kittiporn Nawsuwan


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.


Download data is not yet available.

Article Details

บทความวิจัย (Research articles)


Commercial Foundation KMITL.Mishra P, Kereliik K. (2012). What 21st century learning? a review and a synthesis 2012. Retrieved (2021, April 15) from: http://www.punya.Edu.msu.edu/publications/21stCenturyKno wledge-PM-KK.pdf.

Cleland, V. & Mckibbin, R. (1990). The economics of nursing. norwalk : applenton & lange.

Drummond, M.F., McGuire A. (2007). Ecnomomic evaluation in health care: merging theory with practice. Oxford: Oxford University Press.

Drummond M., Stoddart G. & Torrance G. (2015). Method for the economic evaluation for the economic evaluation of health care programmers. 4th ed. Oxford: Oxford University Press.

Duangmanee, K. (2005). Cost accouting. Bangkok: Chulalongkorn Print. (in Thai).

Kaewsonthi, S. & Kamolrattanakul, P. (1993). Health economics: an analysis and evaluation in public health. Bangkok: Chulalongkorn. (in Thai).

Khaopanya, T. Siripron, L. & Rattana, L. (2016). Analysis of durable articles uses of office of gerneral education KhonKaen University. Council of University administrative staff of Thailand Journal, 6(3), 26-36.

Madyusho, V. & Litprak, K. (2018). Analysid of the durable articles uses of engineering faculty, Prince of Songkla University. Academic Services Journal Prince of Songkla Universtiy. 21(3), 129-143. (in Thai).

Office of the Council of State. (2003). Royal decree on rules and procedures for good government management. Bangkok: Office of the Council of State. (in Thai).

Office of the Higher Education Commission. (2014). Manual of internal education quality of teaching in higher education in education year 2014. Bangkok: Pappim. (in Thai).

Panich, V. (2013). Building a learning journey into the 21st century. Bangkok: Siam. (in Thai).

Phongsiri, P., Bootsri, W., Chobchaing, L., & Khanphupa, N. (2017). Unit cost of production analysis of Boromarajonani College of Nursing, Sunpasitthiprasong. Boromarajonani College of Nursing, Sunpasitthiprasong, 1(1), 75-91. (in Thai).

Praboromarajchanok. (1998). Unit cost of Nursing colleges and Boromarajonani College of Nursing in Praboromarajchanok institure, Ministry of public health in fiscal year 2539-2541. Nonthaburi, Praboromarajchanok Institute. (in Thai).

Praboromarajchanok. (2002). Determineing of unit cost of education management in in Praboromarajchanok institure. Nonthaburi, Praboromarajchanok Institute. (in Thai).

Riewpaiboon, A. (2018). Cost analysis in health systems. Bangkok: Saksopa; 2018. (in Thai).

Riewpaiboon, A., Kheawcharoen, O., Batsungnoen, P., Wongphan, T., Techakehakij, W., Singweratham, N., & Phodha, T. (2018). Cost analysis of health promotion and disease prevention services. Bangkok: Faculty of Pharmacy, Mahidol University. (in Thai).

Robinson M.& Last D. (2009). A basic model of performance-based budgeting. Washington
DC: Fiscal Affair Department.

Singweratham, N., Mualprasitporn, R., Sawaengdee, K., Jitaram, P. & Tassabutr, W. (2018). DeterminingUnit costs per Student and break-even point at nursing college of praboromarajchanok Institute, Thailand. Joumal of Health Science, 27(5), 936-947. (in Thai).

Shepard, D. S., Hodgkin, D., & Anthony, Y. E. (2000). Analysis of hospital costs: a manual for managers. Geneva: The World Health Organization; 2000.

Singweratham, N. (2002). Cost of health promotion service in state hospital under the universal health coverage’s core package (M.sc.). community medicine, Faculty of medicine. Chulalongkorn University. (in Thai).

Techakehakij, W., Singweratham, N., & Wongphan, T. (2018). Unit cost and bugget impact of compulsory programs for health promotion and disease prevention in Thailand. Bangkok: Aksorn graphic and design. (in Thai).

Turner, K.., Leungratanamart, L., Niranrat S., Jarnarerux, J., Wattanakull, B. & Reunreang. T. (2015). Twenty first century skills of Nursing Students of Boromarajonani College of Nursing, Chonburi. Nursing Journal of the Ministry of Public Health,14(5), 127-138. (in Thai).

Most read articles by the same author(s)

<< < 1 2