executive summary - mahidol universityns2.ph.mahidol.ac.th/phklb/knowledgefiles/summary.pdfexecutive...

7
Executive Summary flW~~l'1i 1'j W~'lJfn~\9I{ lJ1111'VlV1~tJlJl1~~ !~'W~tl1'11'Wtl~lJflfl£J1~f'lJ ~~'l5tl'lJ1'Wfl1'j~WJ'W1 q q . " 'Vlf'l'W1mlJ'W£J 6~ 1'Wfll'j~1'1i1'jW ~'lJmh~l'itl!utl\l\9l~tl~m~\luI'iTI 'W.ff. 2489 l~v\9I ~tl~'j~V~!1m q q 56 TI~y.h'Wm 1~ii fll'j~WJ'W 111~fl~\9I'j fll'jflfl£J 1 U~~Nfltl'lJ 'jlJJl1'Wms ~1'1il'jW ~'lJ 'ff111f uu flmm •.• q q m'linW~'lJ U~~'l.h~'l5l'l5'W~l 1iJfl'jtl'lJfl~lJ'Vlm~~'lJ q q q l\91tp.h~~\lrl'lJtl\l11~fl~\9I'j "I1'i1\l "ll~V'jllJ !~tl!\9I~vlJ'l.jflmml11iifll1lJffn1lJ~lm'jtli'W fl1'j!1J'W~'l11'Y11\l1'l5lfll'j Ut'l~~llJ n tI VI 1fll'j~'W fl~11.o V\ll'W~!~Vl.utl\l!~tliJ f'lJ'l.h \l~~ 1\l~'j'jrl \l1'W 'Vl1\l •.• q J{1'W~1'1i1'jW~'lJ ~lm'jtl'lJ1111'j U~~~WJ'W1\l1'W~1'1i1'jW ~'lJ1J{'Vlm~\9l'lJ ~lm'jmh~VflI'lU'Wlfll1lJii~ q q q Cl " 'VlN~l'1i nw "l''lJ1iJuA't1ty111~1'1inW ~'lJ i 'W'ltlJ'l5'W1'i1\l "1 Vl\l!'lJ\9I!1Jtl\l 'ljlJ'l5'W fJ\9I~l11m 'j lJ U~~'l5'W'lJ'Vl " . . 1llJVl\lmmHl'lh ~Vfll'lU'Wlfll1lJii~ ~l'1inW ~'lJlJ t'li!1'WUtl~!'Vlfll'W 1 t'lV~l'W~1'!i 11 w ~'lJYimm~ 'fflJ1 il q Cl <u do$ Cl . " u f 'lJU'j \l'l5lJ'l5'W !.wmJm ~ ~ 'lJm\9l'j i!1'WflW fI1'W~l\91'lJtl\liJ 'j~'l5lm ~\lU'Wi'Wfll'j.o~ fll'j!~ V'W~un q Cl <l:t Cl o:u " " Uflflfl£J11'Wflri lJU ~ \ll'1'tl\lli'~11 i'~lV'ff \llJ1fl~'W\9I1lJ1iJJ{lV q •.• Q.Q.I Q ~9J .<:::::t. Q.I .Qr, rI Q. Q.I .<:::::to ms l'iltlfln l!fl'j 1~11\9I'W 'Vl 'W rns Ntl\91uWCVl\91 'lJtl\lflW~ ~1'1inw ~'lJff1~\9I'j lJ111l'Vlt:J1tlVlJ11~t'l q q TIfll'jflmn 2544 'ff1m1 tI~'juiJ'j~!~'W~!itll'i ernsu 111n .o~fll'J' mul 'WflW~~1'1i1'J'W 'ff'lJff1~\9I{ Ut'l~ q q . " !.wm\9l~VlJfll'j 'l urns nanu tlm~'lJ'lJ i'W1 tlfll'ffl'itl 1 il ~\ll'itl 1iJu 1. fl1'j'1.uil'dii'l1'8VlfHl.:J~u~n.! (Basic Assumptions) ~'il~l'1'tl\l'l11miJ'j~fltl'lJflWW'il1'jW1uiJ~N~ IW~fll'j un Vfll'l'l11Ntl'il1flfll'J'l.oV 1ui i'l'itl 1 il 1~ V'il~l'1'tl\l!.u1i 'il11~flfll'j~'W il'1'W 'lJtl\lI'1''W'Vl'W q •• q & n I 'J} 'J} '" '" 'J} '" (Cost) "If\lu'j~fltl'lJ~lV \9I'W'Vl'W'VlN'lJW'l5 (Financial Cost) Ut'l~\9I'W'Vl'W'Vl1\lm'j£Jil'ff1'ff\9l'j q CJ q do!t v (Economic cost) flni11fln'ffU'lJ'ff'W'W (Subsidies) Vl\l'il1flfil''lJ1t'l ut'l~tl\lrlmm'li1'J'W q •• . " " iJ'j~ 1 v'l5l1l'i1'1 "1 ril'WYi'l11m.o~11lJl~11~i 'Wfll'jfl1'WlW l'Wflf \lU uiisuun 1J{11J'Wril'W\l'lJU'j~lJ1W Ufl~ ril'W\l'lJU'J'~lJ1W'il1fl'l1WcV1\911'VlV1~Vu~~ril'W!1'W'Wtlfl\l'lJiJ'J'~lJ1wt'W "1 1'lf'W !1'W'j1t11~ ?I 'J} flW~"1 lu'W\9I'W 9

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Page 1: Executive Summary - Mahidol Universityns2.ph.mahidol.ac.th/phklb/knowledgefiles/Summary.pdfExecutive Summary flW~~l'1i 1'jW~'lJfn~\9I{ lJ1111'VlV1~tJlJl1~~ !~'W~tl1'11'Wtl~lJflfl£J1~f'lJ

Executive Summary

flW~~l'1i 1'j W~'lJfn~\9I{ lJ1111'VlV1~tJlJl1~~ !~'W~tl1'11'Wtl~lJflfl£J1~f'lJ ~~'l5tl'lJ 1'Wfl1'j~WJ'W1q q. "

'Vlf'l'W1mlJ'W£J 6~1'Wfll'j~1'1i1'jW ~'lJmh~l'itl!utl\l\9l~tl~m~\luI'iTI 'W.ff. 2489 l~v\9I ~tl~'j~V~!1mq q

56 TI~y.h'Wm 1~ii fll'j~WJ'W 111~fl~\9I'j fll'jflfl£J 1 U~~Nfltl'lJ 'jlJJl1'Wms ~1'1il'jW ~'lJ 'ff111f uu flmm•.• q q

m'linW~'lJ U~~'l.h~'l5l'l5'W~l 1iJfl'jtl'lJfl~lJ'Vlm~~'lJq q q

l\91tp.h~~\lrl'lJtl\l11~fl~\9I'j "I1'i1\l "ll~V'jllJ !~tl!\9I~vlJ'l.jflmml11iifll1lJffn1lJ~lm'jtli'W

fl1 'j !1J'W~'l11'Y11\l1'l5lfll'j Ut'l~~llJ n tIVI 1fll'j~'W fl~11.o V\ll'W~!~Vl.utl\l!~tliJ f'lJ'l.h \l~~ 1\l~'j'jrl \l1'W'Vl1\l•.• q

J{1'W~1'1i1'jW ~'lJ ~lm'jtl'lJ1111'j U~~~WJ'W1\l1'W~1'1i1'jW ~'lJ 1J{'Vlm~\9l'lJ ~lm'jmh~VflI'lU'Wlfll1lJii~q q q Cl

"'VlN~l'1i nw "l''lJ1 iJuA't1ty111~1'1inW ~'lJ i 'W'ltlJ'l5'W1'i1\l"1 Vl\l!'lJ\9I!1Jtl\l'ljlJ'l5'WfJ\9I~l11m 'j lJ U~~'l5'W'lJ'Vl" . .

1llJVl\lmmHl'lh ~Vfll'lU'Wlfll1lJii~ ~l'1inW ~'lJlJ t'li!1'WUtl~!'Vlfll 'W1t'lV~l'W~1'!i 11w ~'lJYimm~ 'fflJ1ilq Cl <u do$ Cl

. "u f 'lJU 'j \l'l5lJ'l5'W !.wmJm ~ ~ 'lJm\9l'j i!1'WflW fI1'W~l\91'lJtl\liJ 'j~'l5lm ~\lU 'Wi'Wfll'j.o~ fll'j!~ V'W~un

q Cl <l:t Cl o:u

" "Uflflfl£J11'Wflri lJU ~ \ll'1'tl\lli'~11 i'~lV'ff \llJ1fl~'W\9I1lJ1iJJ{lVq •.•

Q.Q.I Q ~9J .<:::::t. Q.I .Qr, rI Q. Q.I .<:::::to

ms l'iltlfln l!fl'j 1~11\9I'W'Vl'Wrns Ntl\91u WCVl\91'lJtl\l flW~ ~1'1inw ~'lJff1 ~\9I'j lJ111l'Vlt:J1tlVlJ11~t'lq q

TIfll'jflmn 2544 'ff1m1 tI~'juiJ'j~!~'W~!itll'i ernsu 111n .o~fll'J' mul 'WflW~~1'1i1'J'W'ff'lJff1~\9I{ Ut'l~q q. "

!.wm\9l~VlJfll'j 'lurns nanu tlm~'lJ'lJ i'W1tlfll'ffl'itl 1il ~\ll'itl 1iJu

1. fl1'j'1.uil'dii'l1'8VlfHl.:J~u~n.! (Basic Assumptions) ~'il~l'1'tl\l'l11miJ'j~fltl'lJflWW'il1'jW1uiJ~N~

IW~fll'j un Vfll'l'l11Ntl'il1flfll'J'l.oV 1ui i'l'itl 1il 1~V'il~l'1'tl\l!.u1i'il11~flfll'j~'W il'1'W'lJtl\lI'1''W'Vl'Wq •• q

& n I 'J} 'J} '" '" 'J} '"(Cost) "If\lu'j~fltl'lJ~lV \9I'W'Vl'W'VlN'lJW'l5(Financial Cost) Ut'l~\9I'W'Vl'W'Vl1\lm'j£Jil'ff1'ff\9l'jq CJ q do!t

v(Economic cost) flni11fln'ffU'lJ'ff'W'W (Subsidies) Vl\l'il1flfil''lJ1t'l ut'l~tl\lrlmm'li1'J'W

q ••

. " "iJ'j~ 1v'l5l1l'i1'1 "1 ril'WYi'l11m.o~11lJl~11~i 'Wfll'jfl1'WlW l'Wflf \lU uiisuun 1J{11J'Wril'W\l'lJU'j~lJ1W

Ufl~ ril'W\l'lJU'J'~lJ1W'il1fl'l1WcV1\911'VlV1~Vu~~ril'W!1'W'Wtlfl\l'lJiJ'J'~lJ1wt'W "1 1'lf'W !1'W'j1t11~

?I 'J}flW~"1 lu'W\9I'W

9

Page 2: Executive Summary - Mahidol Universityns2.ph.mahidol.ac.th/phklb/knowledgefiles/Summary.pdfExecutive Summary flW~~l'1i 1'jW~'lJfn~\9I{ lJ1111'VlV1~tJlJl1~~ !~'W~tl1'11'Wtl~lJflfl£J1~f'lJ

2.• m'J'l1'tu; !~'WfhnJ'UeJ~m'J1)~'l1''W-vif) m'J~l!!'Wmh~!.fl'Vl !n'l~m'JbY'J1lv-.lml1~m'Jcl''Vll~m'J!~'WeJeJf)

u q q

~ .1l1!~'W 'J1l'UeJ~!~ 'W\9l'J1 'J1lJ i1~ m 'J!!il'"I'l11lJ 11111tI'UeJ~v-.I",,yj,~ l'u ~'W'Vl'W'Vll~ 'l1'tu;

~ q u

, I ~ jI

• m'J'lJ~m'J~~m'J !~'Wfl'i)m'JlJ,yj!f)tl1'li'eJ~n'lJm'JI'l~~'W '1'i)i1~'l'W'J~tI~~'W!m~'J~tI~tl11 !.wm.Al. ~ ~eJ~fl'm '1lri!~mlJlCJ,yjfhl1'W~ H 1~CJv-.I"'1)1f)m'Jl!I'l'Jl~M'l'WI'l1'~il 'i)~!~'W'li'eJlJ'" '1'Wm'J11~!!v-.I'W~ ~

. ~':h 'Vl1''Yltl1mlJ~ln~ !!1'i1'l11lJ~eJ~m'J'lilJ,yj~'WbY~

q

• !!'W1~~~m'J'WJ11'Wfl'i)m'JlJ (ABC) ~eJm'J~~~'W'VJ'W!!"'~~l'l,*~ltll'il~"l !.u'l'1l'l'Wfl'i)m'JlJ~

!~CJ1.u'eJ~n'lJ~ 'W'Vl'W 1 ~ um rlCJl'ldllJ ~lJ-W'W1j'UeJ~I'l1 v-.I~f)~ 'W~'W'Vl'W u~1 ~ ~~ ~ ~ 'W'Vl'W'Utl ~fl 'i)m 'JlJ! 'li'1q q q

riI911iY'Wli'l 11~eJ~ ~~l'i'tl~m'J~~I'i''W'Vl'W ml~tll'lf~ih~1!I'l'Jl~MI'i''W'Vl'W~1t1m'J '1'* 1lJ!~"'~1'W rns~ q q

~l!tA'W~l'W (Process view)

• om'W ~fl 'i)m'Wl1~f) (Activity approach) '1ums 1!1'l'J1~Ml'ieJml 1t1'Utl~I'lu!~ bY1bY1linU! ~'Uft'lbY\91{

1 ~ d '~I~tI!u'Yl1~fll'J~~1'W'UeJ~1Jl'lmmbY1t1 f) GJf~!'Jtlm1!u'W Joint Cost

• ~1~~'W (~'W'Vl'W'Vll~eJ'tllJ) ~l!i1CJ 1tlmbY'Utl~~~'W~1l"'f)bY~N !!"'~~'W'Vl'W'i)lJ 'Utl~I'lU!~bY1bY1lil'JU!q ~ q

~bY'Uft'lbY\91{ 'liuu'j1lJ'1'Wm'Jl~vi1

q

• ~ ~ 9-dmU!CVl!'Wm'Jm~'i)lVVl'W'Vl'W !'b'1li

qDIRECT ALLOCATION !m~

(Simultaneous equation method)

• m'J~~~'W 'VJ'W'J1lJ!!"'~~'W 'VJ'Wl'itll1ti 1t1!~'W lq!"'~l'Utl~~'W 'VJ'W~!n'lJ! ~'W Primary data 'Utl~flll'l

tj~rtl'W U 2543 flll'l!~tI'W~ 1 !!"'~flll'l!1t1'W~ 2Uf)nftmn 2544

• ~1 '1,*~lt1!~tlm'jCJfeJlJ!!GJflJl'l'J i1u!CY]l1~eJ~ ~titlbY~ N !~'W 'J1t1~1t1l1lJ1~~1 '1'*bYtlV 0111'W~ 'l11'!~'Wq

l1ti 1t1 l1~tl~'W'Vl'W '1'W!!1'i"'~11~f)bY\91'J~1!!'W m~'W 'J1t1fllI'l1'b'1"1 !!"'~1'l1'J lJl1ti 1CJ~1'W'J tl~1''lJ '1'Wrnsq ~

1h ~ lJ 1'" v-.I'"m 'J~ 1!tA'W~1'W u '" ~ I'ldUl'llJ 0 1n'lJ ~'lJ1l 'Jeu lu!~! ~'W 11ti1t1~ 1'Wf) m ~q

9 v "I ilL I '" o',d .:: liJ~.-i ~ 9 v c:l "" ""(rns !'b'~'lJu'J tlJlU! !1J\911lJ1\91tl1h~ bY~1'l'VlVl~Id !'YltlbY~'Vlnu !11m'W1h~ bY'Vllifll'Yl'UeJ~ ~1'W)

q

10

Page 3: Executive Summary - Mahidol Universityns2.ph.mahidol.ac.th/phklb/knowledgefiles/Summary.pdfExecutive Summary flW~~l'1i 1'jW~'lJfn~\9I{ lJ1111'VlV1~tJlJl1~~ !~'W~tl1'11'Wtl~lJflfl£J1~f'lJ

• !~B~'OlflhmrnllV~'W'I'J'W~iI'H'O'W 1~~11Jl'Hl1,*1~fll'j Cost center approach ~~~B~l,* Activity

approach 11l9irll'YI1'U.u1'j1'l5fll'ji-hvmr'Um~'W (mv 'U ll~~mv fl) ~l'lfl'Ofl'j'j1J~~lrU'Wfll'j!~'W

dill d o..:=::t. rlo Q..I'3J100% !'WBlBBVlBfll'j!'j V'Wrm ~B'W unerm1'l1!'W'W~1'W'Umflru~m'li l'jtlW'Ufl'l~VI'j ~1'YI 'j'U'Ul'jl'l5

q

fll'jmv fl ~mftmJ1I9iB~l'Wl'W 13 nu l'Wil~'Ulh~mru 2544 ~1'l!~'W 100% 'UB~m'j~~l'Wt'W 'l

~1~!~vl.uB~f)'Ufll'j!~v'Wflln(B'W 1l~~iJ~'Wi1'WllH~1'Wl~1J 100% (hJllPi'fll'Wlrur1flmld W ~q

~lV)

• 'jl'U'jl1J~'W'I'J'Wrll!!H (Labour Cost) rlll~1'J (Material Cost) rllfl~fiW"l1 (Capital Cost) ~~B~fll'j

QJ v , , 9J d Q.I 0

1I'lVl'W'I'J'WVlB'YI'W1V(LC + MC + CC = TC : Total cost) fl'j~'OlVVI'W'I'J'W'l11J'Vl~'W'U~'4'Wflln11~1'W

(fl'Ofl'j'l1J) 'UB~'YI'l.iJV~l'Wt'W lueJ~m ..bv~1'W~~B~fl1'jll'lfl1'jl11~1'W (fl'Ofl'j'j1J) I9iB'YI'l.iJV mr~"o 9J .<::::t. Q.I 9J lfJ319J Q.I

'Olfl'Vllfl1'lfl'j~ 'OlVVI'W'Vl'W'Olflml m 'l1J~'W'U~'W uum 'O~ ~I'lVl'W'Vl'W'l 11J'Vl~'YI1J1'lq q q

6. fI"j~~l'U'H~f)fn'a 1,rrr~1l"Je)~'l,lrl~lfl'HfUJ fl 1mltlA~i;flfil'atlAq<tJrfli;fVl{ ~~ UI1J'WrlllU ~v1'W~1'W

"9J I Q.J.d~

1'l1'UVll~ 'l1'l~'W nn

Mean

6.1 ~l'W~B'W

6.2 ~l'Wl,r~lll'W~tJ1~'W 'l ~1~1'lfl'VlVliJ'W'W£

29.27

3.9"" "" 0'

6.3 ~l'Wl'VlV1'W'W'W'Ii 16.01

6.4 vrWJ'Wl'Y1~fl~VI'l

6.5 ~l'Wi'l5lfl1'l/l>UV

6.45

12.30

16.71

"" ""6.7 'U'lfll'l1'l51fl1'l

6.8 l1l'W1l1'l~ft~U1WJ'W'lin1Jq q

5.50

1.39.,;

6.9 ~l'WB'W 'l 7.58

• ~'W'I'J'WI9iB'YIthVfl1'lVli)VliJWcV1V11I'lVfIl'V'l'a1~ <tJf)~'t'Jfl'H~fl\1V1'a (l'Vl.'IJ., ~.'IJ., ~.1J., 1'Vl.1J., ll~~

~.I'l.) !!~~'UB~'l'Jflmfli'l51 "'1 'Jd1Jf)'W = 114,257.40 'Ul'YI9J I ~1'jJ ~ITQI Q.I ~ oQ.l

(VI'W'I'J'WmllH!1J'WVI'W'I'J'W'Q~bll'l: 46% 'lB~~~m!1J'Wml~1'J :29% ll~~fl~.flWCV1: 21% Vll1Jml'l'IJ)

11

Page 4: Executive Summary - Mahidol Universityns2.ph.mahidol.ac.th/phklb/knowledgefiles/Summary.pdfExecutive Summary flW~~l'1i 1'jW~'lJfn~\9I{ lJ1111'VlV1~tJlJl1~~ !~'W~tl1'11'Wtl~lJflfl£J1~f'lJ

• 1l~11J11J1\91~ (TVl.1J. um~ ~.1J.)

• 1l~11J11J11'Vl (~.:u. tW:;; TVl.:U.)

152,210.601Jl'Vl

125,232.37 1Jl'Vl

• 1l~tutu1telfl (~.\91.) = 421,961.771Jl'Vl" " "• 1'i''W'Vl'W~B'I1tl 1tJfll'J ~~\91JJtu cVl\91'UB~fltu:;;mli1'Jtu ~'Ufl'1~\91{ ~lU'W m~'W 'J1tJ'I1~fl~\91'J !~I91~iJ fiB

q q ~

135,194.481Jl'Vl

~1'W1'W 159 fl'W 176,611.081Jl'Vl

• 'I1~m1'\91'J {1'.:U. ~1'W1'W 72 fl'W = 317,181.731Jl'Vl~

• 1'i''W'Vl'W~B'I1tl1tJfll'J ~~\91JJtu cVl\91'J:;;I911JJJtucVl\91ffflfn(i 'WU~1Jll'J :;;mtu 2544 fltu:;;~l1i1'J tu ~'Ufl'1~\91{q q

:U'l1l1'VltJ1~ v:lJ11\911;l iilTflffflfn1;l~'Vl:;;tiitJ'W 1'W'J:;;I911J:U'l1lJJtucVl\91 U1;l:;;~fJ~JJtu cVl\91~1'W'Vl1~JJtu cVl\91~ Q.lO & 00 9J 'T

1'Vl(Jl1;ltJ 'il1'W1'W768 fl'W) 9f~{1'lm'Jtl'W1mfll'W1tu\91'W'VJ'W\91B'I1'W1tJ

~1'W1'W 721 nu

~1'W1'W 47 fl'W

= 97,901.791Jl'Vl

= 421,961.771Jl'Vl

8.QJ & et t:::l cl I QJ ~ d.~ QI ~ et

'Wfli'1flfJ1'Vl1;l~'Vl~t'lJ(J'W!\91:unm'Utl~U\911;l~1'11{1'11(J1'l51'Vl'U'W\91Hnumn1'l51 "1 'W'W"l

• 1'i''W'Vl'W~B'I1tl1tJfIl1 ~~\91Dtu cVl\91'11~fl~\9111'Vl(JlI'1l~\911DtucVl\91(~lli11tu {1''Ui'11~\91{)q ~ q

". .• oJ1'WuYi3 U1;l~uYi 4 !\91(Jfll'VI11:JJ = 12,963.53 1Jl'Vl

.e-

~ ..::::r. ~ cv":::: 91

m fIJ'lf7J 'YIl'Jlfl'lff~ 'JfJU iuoasu J~ iJ fJ3J

.1'i''W'Vl'W~B'I1tl1ul'Wfll'J~~\91DtucV1\91~~~~\91 = 47,747.27 1Jl'Vlq ~ q

~ fIlflJ'lfl TfI'lfUJ'YII'Jl""fJv 1'1f""u'l'Jul'ifJ'lnhfJ1um'JNii~vfljci1~ = 62.138.941J1'YI

• fll'VI")1:JJ1'i''W'Vl'W~B'I1 tl1tJfl n ~~\91JJtu cVl\91'11~ fl~\911 ~lli11tu {1''UI'1l{1'\911:JJ'I11JJtu cVl\91q '" q

(!'VltJ U1;l:;;'W1'W1'1f1~) = 42,263.30 1Jl'Vl

~ fIlflJ'lflfJU1:JlfJfl'JfJ1Jfl1J l'1f""U'YIU~'fJ'I1'tJ'JfJ 1um'JNii~vfljci1~ 69,219.21 1J1'YIq

• fll'VIJ1:JJI9i\..!'Vl'W~tl'l1tl1(Jfll1 Hi1\91DtucVl\91'11J:1fl{1'\9111'VltJ1i'11{1'\911:JJ'I11DtucVl\91q '"

(fllflllfl01 U1;l:;;fllfl~mfJ) = 81,425.76 1Jl'Vl

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