Studying and Comparing Cost of Producing Army Officer per Head per Year between Present and Recommend System at Chulachomklao Royal Military Academy (CRMA)

Abstract

The aims of the research are: 1) to study and analyze 3 adjusted systems and learning management models; 2) to analyze and calculate

costs of producing army officers per head per year (using Activity-Based Costing: ABC) within the present systems; 3) to analyze and calculate costs of producing army officers per head per year within the recommended systems; 4) to study and compare costs of producing army officers per head per year within the current and recommended systems following the 2 adjusted systems and learning management models.

          Quantitative Methods are studied and collected from the Royal Thai Army’s budget of the 2015 fiscal year; the Developmental Fund-CRMA; CRMA Foundation; Costs of living at Thammasat University and Srinakharinwirot University; and the number of Cadets. Costs of producing an Army officer were analyzed and compared using the adjusted systems and learning management models, also by analyzing details in costs of education in the adjusted and management models by adapting the 2 models. Basic-Cost Analysis is used appropriately to determine the models with real data.

          Results are that the costs of producing army officers per head per year are 1,019,163 Baht by fiscal year cost and 4,490,384 Baht by activity cost per head per year in 2015.

          The present cost of S-2 by teaching employment, France, the activity cost in producing army officer characteristics, the assigned position cost per head per year is 4,502,913 Baht, increasing 0.28% and the contract cost per head per year is 4,287,337 Baht, decreasing 3.52%.

          With the medium adjusted M-1, by training in an army course and applying to government or private university where MOU is contracted with CRMA, costs of producing army officers per head per year on the activity cost base is 4,231,114 Baht. For Srinakharinwirot University, the activity cost in producing army officers per head per year is 4,252,433 Baht, which is the most reduced of 5.77% and 5.30%, respectively.