Analysis of UnitCosts at Sirinthorn College of Public Health KhonKaen in 2017 Fiscal Year
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Abstract
Sirindhorn College of Public Health Khon Kaen has considered of the financial costs per unit of education
process, such as cost of teaching and learning to investigate the effectiveness of curriculum management, and
the opportunity for the competition. This descriptive research purposes to analyse the unit cost of graduation
process production.This is a retrospective study in which data were collected for 1 year in 2017 Fiscal Year.
The evaluation criteria are in accordance with the regulations set by the Comptroller-General’s Department
and base on activity based cost system.
The results indicated that the total costs of four curriculums were: amount48,670,248.21baht for direct
cost, the indirect cost26,967,070.93baht, and the total cost was 75,637,319.13baht. The average was
137,522.40baht. The classification followed four curriculums were : Bachelor of Public Health programme in
Dental Public Health was 153,924.39Baht ,Bachelor of Public Health programme in Community Public Health
was 117,094.64Baht, Diploma of Public Health programme in Pharmacy Technique was 105,293.05 Baht,
and Diploma of Emergency Medical Operation programme was 181,064.39 Baht. The number of full-time
equivalent students (FTES) was 618.30 and the unit cost of the production of FTES was 122,331.10baht. In
terms of the proportion of labour, materials and capital costs of the four curriculums were: 62.90 : 11.03 :
25.31 respectively.This findings support the financial costs per unit of education process, which should be enhancing for
policy makers to make the plan for organising of reducing expenses to increase efficiency, effectiveness and
quality of work.
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