The study of cost per unit of production of Mahasarakham University

Abstract

The objectives of this research were to 1) determine the database used for the calculation of cost per unit of product and 2) to study the cost per unit of productivity of Mahasarakham University. The population of this study was 45,409 students, students and graduate students enrolled in the study (Fiscal Year 2019 (October 1, 2018 - September 30, 2019) or Academic Year 2018). Data collection is a record form. Both quantitative and qualitative Data collection was carried out during October 1, 2018 - September 30, 2019. Qualitative data were analyzed by descriptions. The research results can be summarized as follows:

               Total cost of Mahasarakham University For the fiscal year 2019, totaling 2,648,646,931.96 baht, which is divided into the national budget of 1,137,777,453.17 baht, or 42.96 percent and the income budget of 1,510,869,478.79 baht or 57.04 percent. Which consists of costs incurred within the organization And costs that are allocated a lot from the support agencies The total cost is called Graduate production cost Then the total cost is averaged according to the actual number of students in each faculty. In which the result is The cost of producing graduates of Mahasarakham University Academic year 2018 (fiscal year 2019) which can be summarized as follows: 1. Faculty of Humanities and Social Sciences The cost per unit of product was 64,302.39 baht per person. 2. Faculty of Education. The cost per unit of product was 62,937.76 baht per person. 3. Faculty of Accounting and Management. The cost per unit of production was 65,358.69 baht per person. 4. Faculty of Tourism and Hospitality. The cost per unit of production is 62,638.65 baht per person. 5. Faculty of Fine Arts. The cost per unit of production was 68,773.84 baht per person. 6. College of Music. The cost per unit of product was 97,295.36 baht per person. 7. The College of Politics The cost per unit of production is 54,888.10 baht per person. 8. Faculty of Law The cost per unit of production is 54,459.45 baht per person 9. Faculty of Culture The cost per unit of product is 77,485.84 baht per person. 10. Faculty of Science The cost per productive unit was 68,047.29 baht per person. 11. Faculty of Technology had a cost per unit of product equal to 128,562.79 baht per person. 12. Faculty of Information Science. The cost per unit of product was 69,108.66 baht per person. 13. Faculty of Engineering. The cost per unit of production was 73,669.86 baht per person. 14 Faculty of Architecture, Urban Planning, Naruimit Silpa had a cost per unit of production equal to 86,600.80 baht per person. The cost per unit of production was 95,134.35 baht per person. 16. Walai Rookvej Research Institute. The cost per unit of product was 362,000.33 baht per person. 17. Faculty of Nursing. The cost per unit of production was 242,095.46 baht per person. 18. Faculty of Medicine. The cost per unit of production was 426,679.45 baht per person 19. Faculty of Pharmacy. The cost per unit of product was 114,692.32 baht per person 20. Faculty of Public Health. The cost per unit of production was 88,540.23 baht per person. 21. Faculty of Veterinary Science. The cost per productive unit was 258,286.56 baht per person. 22. Mahasarakham University Demonstration School (Secondary School) had a cost per unit of productivity equal to 37,628.51 baht per person 23. Mahasarakham University Demonstration School (Primary) had a cost per unit of productivity equal to 35,754.55 baht per person.

               The department with the highest cost to produce graduates is the Faculty of Medicine. Cost per unit of production of 426,679.45 baht, followed by Walai Rookvej Research Institute. Cost per unit of production of 362,000.33 baht, Faculty of Veterinary Science Cost per unit of production is 258,286.56 baht and the Faculty of Law has the lowest cost of producing graduates. Cost per unit of production 54,459.45 baht