Proceedings of the 8th International Conference on Intellectual ...

Wannapa Pipattanawong et al.
3.2 Do NIs gain cost benefit from <strong>the</strong>ir workload performances?
In Table 2, results showed inappropriate cost benefits for NIs when comparing between planned labor
cost and actual hours and salary, especially in <strong>the</strong> CHN department which had more work overload,
as shown in Table 1.
Having said this, <strong>the</strong> actual result revealed that BCNC gained no effective cost benefit when applying
ABC by comparing between planned labor cost with <strong>the</strong> cost from actual cost.
Table 2: Comparison <strong>of</strong> overhead cost per Hour: Findings from ABC between 2 departments in BCNC
overhead
cost/hour
department
planned labor
cost
(baht)
salary / actual
hour
(baht)
actual cost/
actual hour
(baht)
report result
(baht)
actual result
(baht)
CHN
PD.
230.95
181.63
229.67
223.34
460.45
338.96
1.28
-41.71
-207.89
-157.32
Average total 206.29 226.50 388.90 -20.21 -182.61
Note: plan labor cost = overhead salary /(standard work hour/week) x 4weeks
standard work hour /week = 35 hours./week/head , one year = 40 work.weeks.
salary / actual hour = salary (one year) / total real work hour (one year)
actual cost / hour = overhead actual cost: year / overhead actual work hour :year
In Table 3 <strong>the</strong> ABC method illustrates that personal expense was higher in all dimensions when it was
compared with traditional methods (4,265,505.43 baht) except administrative activity and competency
development. (ABC