การวิเคราะห์ต้นทุนระบบประปาเทศบาลตำบลเสริมงาม จังหวัดลำปาง

Abstract

The objectives of this study are to examine the structure, components, and growth rate ofcosts in the production of piped-water supply, and to analyze the relationship between variouscost categories and the total cost of the Waterworks in Soemngam Sub District Municipality, Lampang Province. The investigation and analyses were based on secondary data from the Waterworks in Soemngam Sub District Municipality, Lampang Province during the 2011 – 2014 budget years. During 2011 - 2114, piped-water production volume of Waterworks in Soemngam Sub District was found to increase by 16.12% per year while the total cost of production decreased by 1.90% annually. The total cost was comprised of fixed cost and variable cost components which accounted for 72.83% and 27.17% of the total cost with the annual decreasing rates of 0.48% and 2.21%, respectively. The fixed cost component included incremental cost and depreciation with 42.60% and 57.40% share, respectively. The incremental cost grew by 0.10% per year on the average . The temporary wage which is 55.85% share in the incremental cost accounted for 55.85% and increased by 11.66% per year. For the variable cost component, the major expenditure items were electricity, maintenance costs and production materials costs which accounted for 55.21%, 25.07% and 16.33% of the total variable cost respectively. The electricity was decreased by 4.34% per year while the maintenance costs and production materials costs were increasing by 17.78% and 14.42% per year on the average, respectively. The current incomes of Waterworks in Soemngam Sub District Municipality were collected from the water price in step at 8, 9 and 10 baht per cubic meter, respectively. They were lower than the water price that calculated by average accounting costs included depreciation. However, the water price calculated does not include depreciation and it is close to the current water price.