An Analysis of Unit Cost Per Curriculum A Case Study of Physical Education Srinakharinwirot University

Abstract

This research aimed to examine and report the unit costs for each program within the Faculty of Physical Education at Srinakharinwirot University. Utilizing data from the 2023 fiscal year budget and expenditure reports of the faculty, the study analyzed actual expenses, budget allocations, government subsidies, and income as recorded in the university’s resource management system (SWU-ERP). A unit cost calculation form was employed to gather data on these expenditures, with information sourced from SWU-ERP, SWU-Finances (covering budget, procurement, finance, and accounting) and then compiled into the form to calculate and analyze cost classifications for each program.

The analysis covered 12 programs within the Faculty of Physical Education, incorporating both direct and indirect costs to assess the total operating expenses. Results from the 2023 fiscal year revealed the unit cost distribution across funding sources. Labor costs amounted to 58,388,748.88 baht, representing 47 percent of total costs, followed by compensation, usage, and material costs at 26,448,005.78 baht (21 percent); investment costs at 24,000,223.27 baht (19 percent); miscellaneous costs at 14,263,848.45 baht (11 percent); and utility costs at 2,332,919.93 baht (2 percent).