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Eagpaopunt, Tanaporn (2005) Net Income Per Head of Students between the Students in the Field of Pure Science and the Field of Social Science. Other. University of the Thai Chamber of Commerce. (Submitted)

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Abstract

The objective of this research is to study the cost and revenue of students in the field of pure science and social science. The data is used from the students of the university of the Thai Chamber of Commerce in the year of 2002 and 2003. The data consists of the operating cost and capital expenditure. The operating cost was analysed in term of fixed cost, variable cost, direct cost and indirect cost and these was analyzed in the field of pure science and social science. The researcher calculates net revenue per head by deduct revenue per head from total costs per head of each field and compare together. The result of this research shows that the revenue cannot separately recorded by schools, so the revenue per head of both field is equal to each other. In the year 2002 was 42,419.37 baht and in 2003 was 46,140.13 baht. The university cost structure is separated in two sections by operating cost and capital expenditure. In the year 2002, The operating cost consists of staffing cost 44.97% and academic cost 16.58%, for the year 2003, staffing cost was 44.04% and academic cost was 15.75% In 2002, The capital expenditure was mostly invested in support function area which was 69.77%, The filed of pure science was 24.33%. The type of investment is tools and equipments of administration was 35.30% and the investment in tools and equipments of education was 21.21% In 2003, The capital expenditure was mostly the investment in support function area was 77.52% and the investment in pure science field was 13.91%. The type of investment consists of the tools and equipment of administration which was 36.45% and the building and construction was 24.65% From the analyzing cost of operation shows that the cost per head of students for the year 2002, the field of pure science and the field of social science was 49,834.39 baht and 31,031.87 baht respectively. The cost per head of the field of pure science was more than the field of social science was 18,797.52 baht. For the year 2003, the cost per head of pure science and social science was 50,164.25 baht and 34,515.20 baht respectively. The cost per head of pure science was more than social science was 15,649.05 baht. The net revenue comes from revenue per head minus by cost per head of each field. The result in the year of 2002, pure science was loss 7,415.02 baht and social science was gain 11,382.50 baht. If we calculate in both fields, the net revenue per head will be 3,967.48 baht. In 2003, the result is net revenue per head 7,600.81 baht by net loss per head of pure science was 4,024.12 baht and net gain per head of social science was 11,624.93 baht. There are some suggestions, first the university should record the data separately by divisions, departments or schools and some information is mostly significant to compare the efficiency of using assets such as square-metre for using building, hours for library services and laboratories or any activities can be specific to use assets or services for the purpose to allocate cost fairly to the departments or schools. Secondary, there are a lot of data or information, that the university should invest by using new technology – computer system to keep the data which will can make the information accurate and help the administration in planning and decision making. It is the most important for the university to set the policy and strategic planning.

Item Type: Monograph (Other)
Subjects: Accounting > Accounting (General)
Divisions: School > School of Accountancy
Depositing User: Natcha Kettangman
Date Deposited: 13 Jun 2014 19:25
Last Modified: 13 Jun 2014 19:25
URI: http://eprints.utcc.ac.th/id/eprint/1847

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