A Study of production cost of the Central Library, King Mongkut’s University of Technology North Bangkok

Abstract

This study aimed to examine the data sources used for calculating service output costs and to compute the output cost of the Central Library at King Mongkut’s University of Technology North Bangkok (KMUTNB) by applying the Activity-Based Costing (ABC) system to analyze cost data in depth. Microsoft Excel 2021 was used as a tool for data processing and analysis. Secondary data were collected from budget documents, financial reports, full-time student databases from the Planning Division, and income-expenditure reports based on the accrual accounting system within the university’s 3-dimensional accounting system. The research methodology involved identifying library outputs aligned with its core missions, determining related activities, classifying direct and indirect costs, and calculating the total organizational cost and the per-unit cost per full-time student. The findings revealed that, in the fiscal year 2023, the activity with the highest production cost was the promotion of energy and environmental awareness and participation among staff and users, with a total cost of 14,183,711.03 Baht and a cost of unit 581.38 Baht. This was followed by activities related to the analysis, development, acquisition, and collection of information resources with a total cost of 13,975,331.82 Baht and a cost of unit 572.84 Baht/unit), the provision of sustainable learning resource services with a total cost of 12,904,922.29 Baht and a cost of unit 528.97 Baht, and the provision of learning-supportive facilities (6,838,955.89 Baht; 280.33 Baht/unit). The study recommends that administrators prioritize the use of product cost and per-unit cost data by activity to support effective planning, budgeting, and management in alignment with the long-term organizational vision.