การศึกษาค่าใช้จ่ายต่อหัวนักศึกษา : รายงานผลการศึกษาฉบับสมบูรณ

Abstract

This research project is aimed at constructing cost per output unit in Thailand's public universities. It is expected that the research findings will provide alternatives for university funding reform based on formular block grants. Studied cases are 21 public universities in Thailand including, Burapa University, Chiangmai University, Chulalongkorn University, Kasetsat University, King Mongkul Institute of Technology (Ladkrabang), King Mongkut Institute of Technology (North Bangkok), King Mongkut Institute of Technology (Thonburee), Konkean University, Maejo University, Mahasarakam University, Mahidon University, Naraesuan University, National Institute of Development Administration, Prince Sonklanakarin University, Ramkamhaeng University, Silpakorn University, Sreenakarinvioj (Prasanmitre), University, Sukothai University, Suranaree Technology University, Thammasat University and Ubonrajthanee University. A main conceptual framework of this study is draw from cost accounting technique, where total costs of teaching are chassified into direct and indirect costs. Indirect costs realized at the university and the faulty levels are allocated to teaching units and are added up with direct costs in order to get full costs of teaching. To compute cost per output unit, three different output units of teaching, the number of enrolled students, the number of full-time equivalent students, and the number of student-credit hours, are defined. Cost per output unit for each and every faculties, fields of studies, and universities then are allocated. The research findings reveal that costs per output unit of teaching vary greatly among faculties, field of studies, and universities. A number of variables have been tested whether they can explained the variation. However, none of them are significantly related to unit costs of teaching. Salary expense is among the variables that reveals some close relationship with total teaching expenses. Apart from constructing cost per unit of teaching, the study also provide two formulas for operating budget allocation. The first one separates salary expenses from other operating budbet. It is recommended that salaries should be allocated on the current practice basis, wile other operating budget for teaching can be allocated on the formula base. The second one purposes a single block grant funding for operating budget. It is expected that the first formula will be appropriate for the first period of budgetary reform, while the second one is proposed for the next step, where all participants have experienced with the new system for some times. It is recommended, also, that university funding system in Thailand should be further reformed under the concept of familiar-output-base funding.