วารสารวิทยาลัยบัณฑิตเอเซีย ...

This objectives of study operational activities were to calculate and analyze the cost-per-person of the course by the activity-based costing method and compare with traditional cost. A case study of College A in the academic year 2016. The sample selection was conducted in a specific way, consisting of 6 administrators, 15 instructors, and 22 supporting staff, Data collection instruments included interview guide and working paper. Data were analyzed through descriptive statistics for explaining the results The results showed that the average cost-per-person by the activity-based costing method was 43,175.44 baht. The average cost-per-person by traditional cost method was 39,321.56 baht. Comparing the results of the study, it was found that the per capita cost of the activity-based costing method at the bachelor’s degree was higher than the average per capita cost, which accounted for 9.80%. Master's degree the average cost-per-person by the activity-based costing method was 140,591.59 baht. The average cost-per-person by traditional cost method was 91,084.23 baht. Comparing the results of the study, it was found that the per capita cost of the activity-based costing method at the Master's degree was higher than the average per capita cost, which accounted for 54.35 As a result of the traditional cost calculation, the number of students was used to allocate costs to the curriculum. the larger the unit, and the greater the indirect costs. Regardless of which unit of production benefited from the support activity, The cost allocation based on the activity cost system was allocated to three levels, the first level being the non-cost part of the course. The second level cost center will allocate costs from the center. Costs for Level 3 activities will be allocated to the course costs using the activity-driven approach. Indirect cost to the program, the average per capita cost of these two methods are very different.