Cost and Sustainability in the Laboratory: A Unit Cost and Break-Even Point Analysis of Zetasizer and UV-Vis DRS Services, A Case Study of the Scientific Instrument Center, School of Science, KMITL

Abstract

This study aimed to analyze the unit cost and break-even point of testing services using a nanoparticle and zeta potential measuring instrument (Zetasizer) and an optical property analyzer (UV-Vis DRS) at the Scientific Instrument Center, School of Science, King Mongkut’s Institute of Technology Ladkrabang. The data were collected during the 2024 fiscal year, and cost analysis was conducted based on cost behavior, comprising both fixed and variable costs. The findings revealed that the total cost of using the Zetasizer was 291,788.37 THB, with a unit cost of 2,026.31 THB (or 902.75 THB excluding equipment depreciation). For the UV-Vis DRS, the total cost was 170,185.69 THB, with a unit cost of 437.50 THB (or 306.90 THB excluding depreciation). The financial break-even analysis indicated that, to cover cash costs (defined as operating costs excluding non-cash expenses like depreciation), a minimum of 130 samples for the Zetasizer and 399 samples for the UV-Vis DRS per year is required for government users, and 109 samples for the Zetasizer and 272 samples for the UV-Vis DRS per year for private-sector users. A comparison between unit costs and the actual service fees revealed a potential risk of financial loss if pricing does not reflect the true cost, particularly within the context of autonomous public universities that are responsible for their own financial sustainability. Consequently, the cost information derived from this study is beneficial for pricing policy formulation, budget control, and strategic operational planning for long-term efficiency and sustainability.