An Analysis of Services Cost of Nuclear Magnetic Resonance spectrometer (NMR) at Scientific Instruments Center, School of Science, King Mongkut's Institute of Technology Ladkrabang

Abstract

The objective of this research was to study the cost and break-even point of analytical laboratory services of Nuclear Magnetic Resonance spectrometer (NMR) at Scientific Instruments Center, School of Science, King Mongkut's Institute of Technology Ladkrabang. The cost data in the fiscal year 2023 was collected and analyzed by activity-based costing method. The study found that the Solid-state NMR 400 MHz and Solution-state NMR 500 MHz machines have a ratio of fixed cash costs: variable costs equal to 94.72: 5.28 and 90.05: 9.95, respectively, and have equipment depreciation costs. It has the highest non-cash cost, accounting for 79.56 percent and 84.16 percent, respectively, and includes maintenance costs - in the case of liquid helium refilling. It is the highest cash cost, accounting for 27.35 percent and 42.65 percent, respectively.

In addition, it was also found that to manage the budget to operate efficiently and with full potential, The Faculty of Science must allocate a budget for the next fiscal year. To provide analysis services with Solid-state NMR 400 MHz and Solution-state NMR 500 MHz machines in 649,514.28 and 883,111.95 baht, respectively. Furthermore, The Scientific Instruments Center must provide analysis service with a Solid-state NMR 400 MHz machine. Each month, there must be a minimum of 42 samples (rate for government agencies) or 34 samples (rate for private agencies) to Break even on cash costs. For the Solution-state NMR 500 MHz, the number of samples sent for analysis must be at least 73 (rate for government agencies) or 62 (rate for private agencies). It was providing analysis services with the NMR machine of the Scientific Instruments Center. Therefore, it will be able to survive in the current economic situation.