การศึกษาแนวทางการบริหารจัดการต้นทุนในการจัดการศึกษา กรณีศึกษามหาวิทยาลัยราชภัฏนครสวรรค์ Guidelines for Cost Management in Educational Management Case Study of Nakhon Sawan Rajabhat University

Abstract

         The objectives of this research were 1) to study the cost of education management of Nakhon Sawan Rajabhat University 2) to analyze the curriculum cost on the time - driven activity - based of Nakhon Sawan Rajabhat University 3) to find ways to manage educational costs. The sample in this research was 41 courses that had teaching and learning management in the fiscal year 2018-2021. Secondary data were used. The tool used in the research was data recording form for calculating cost per unit of production. The statistical analysis included percentage and mean.

         The research findings were as follows: 1) Nakhon Sawan Rajabhat University has an average educational cost of 551,265,608.24 baht per year, there is a list of costs in descending order, the first 3 of which are personnel expenses, depreciation and the cost of education management 2) The university's average production cost rate for graduates is 7.89 baht per minute, there is an average amount of working time of 69,865,950 minutes per year with a cost of time at the curriculum. Sort by top 3 namely 2.1) Bachelor of Engineering Program in Engineering Management has a production cost rate was 7.22 baht per minute and the cost was 154,166.17 baht/person.  2.2) Bachelor of Science Program in Physics has a production cost rate was 3.22 baht per minute and the cost was 132,934.87 baht/person. 2.3) Bachelor of Science Program in Biotechnology has a production cost rate of 2.87 baht/minute and a cost of 110,848.74 baht/person. 3) Guidelines for cost management in education management, namely the use of technology in the preparation of the cost accounting system, review of operational processes to reduce the proportion of time costs, set performance standards for support personnel, adjust the personnel management model to be in line with the university context, manage buildings and durable goods to generate income and develop a network of courses, create academic cooperation to seek income and reduce costs.