Cost Analysis of Import and Bring in Transit Permit under the Plant Quarantine Act B.E. 2507 and Amended

Abstract

This study aimed to analyze the service cost of import and bring in-transit permit under the Plant Quarantine Act B.E. 2507 and amended and to find guidelines for controlling costs of Technical Groups, Office of Agricultural Regulation, Department of Agriculture. The study followed a structured approach in the fiscal year 2022, encompassing four main steps: 1) investigation of general information on import and bring in-transit permit services, 2) analysis of organizational structure to determine cost units, 3) calculation of unit costs for permit services, and 4) analysis of approaches to control service unit cost. The results of the study revealed that the unit cost of import- and bring in-transit permit services for prohibited articles was 248.44 Baht per issue. This cost was further broken down into direct costs (228.50 Baht) including labor (218.50 Baht) and material costs (10.01 Baht), and indirect costs (19.94 Baht) including indirect labor (14.16 Baht) and indirect material costs (5.48 Baht). No investment cost was incurred, as depreciation was calculated to be 0 Baht. The analysis of cost distribution indicated that total labor costs constituted the highest proportion, accounting for 93.65% for permits. In contrast, total material costs made up only 6.35% for the permit. This discrepancy was attributed to the electronic permit system, which streamlines the process from application submission to receiving the permit. The findings of this study emphasized the significance of implementing guidelines for controlling labor costs in service provision. Besides, the fees should be revised to reflect a more reasonable cost.