| เรื่องที่ | Hb_thesis2 |
| ประเภท | HOSPITAL BASE |
| ชื่อเรื่อง | A STUDY OF UNIT OF OUT-PATIEN AND IN-PATIEN SERVICE OF KHON KAEN HOSPITAL IN THE FISCAL YEAR 1996 |
| ชื่อผู้แต่ง | Walaiporn Patcharanarumol |
| ที่มา | Thesis, Chulalongkorn University, 1997 |
| ปีที่ทำ | Fiscal year 1996 |
| บทคัดย่อ | This is a description retrospective
study of unit cost in Khon kaen Hospital in the fiscal year 1996. All departments in the
hospital are divided in to 53 total cost centers which are classified into 4 categories as
Non Revenue Producing Cost Center (NRPCC). Revenue Producing Cost Center (RPCC). Patient
Service Area (PS) and Non Patient Service Area (NPS) . Total direct cost is calculated
from labor cost, material cost and capital cost by each cost center. Appropriate
allocation criteria are used to allocate total cost from NRPCC and RPCC and PS and NPS by
simultaneous equation method The study revealed that the total direct cost of the hospital is 411,086,423 bath. The proportion of labor cost ; material cost;: capital cost is 48; 45; 7 The total cost is composed of cost from NRPCC 17% RPCC 50% PS 32% and NPS 1 % only. The unit cost of out patient service areas is 236 Baht/visit. The dental department shows the highest unit cost of out patient service areas (533 Baht/visit) but the unit cost of obstetric-gynecological out patient service is the lowest one (136 bath/visit ). The unit cost of in-patient service is 1,242 Baht/day. Surgical intensive care unit has the highest unit cost (4,720 Baht/day) but the gynecological ward has the lowest one (721 Baht/day) This study provides the basic information for managerial decision making and service pricing. The results of study are used as a guideline for other health economic studies. |
| วิธีการศึกษา | This study is a descriptive study.
Unit cost of out-patient and in-patient service at Khon Kaen Hospital is determined in the
health care facilities. It is a retrospective study in the fiscal year 1996. There are 5
steps :
|
| วิธีคิดค่าเสื่อมราคา | Capital cost is the cost of depreciation of all equipment, building and other assets. The depreciation will be calculated by the straight-line method. The estimated useful life of the hospital assets is followed in Estimated useful life of depreciable hospital assets of American Hospital Association. All buildings are estimated to have a 25-year useful service life. |
| วิธีการกระจายต้นทุน | The simultaneous equation method is used to determine the direct costs of absorbing cost centres that are transferred from all transient cost centres. |
| ผลการศึกษา |
สัดส่วนค่าแรง ต่อ ค่าวัสดุ ต่อ ค่าลงทุน, ต้นทุนต่อหน่วยบริการ. จำนวนหน่วยบริการของหน่วยงาน, วันป่วยเฉลี่ย
Table: Cost structure in each cost centre
| Cost Centre | Labor Cost % | Material Cost % | Capital Cost % | Total Direct Cost % |
| NRPCC | 50.59 |
42.01 |
7.40 |
100 |
| RPCC | 27.55 |
63.84 |
8.61 |
100 |
| PS | 77.09 |
18.28 |
4.63 |
100 |
| NPS | 71.48 |
25.89 |
2.63 |
100 |
| Total | 47.89 |
45.05 |
7.06 |
100 |
Table: Number of out-patients and in-patients visited at Khon Kaen Hospital in fiscal year 1994 - 1996
| Fiscal Year | 1994 |
1995 |
1996 |
| No. of out-patients (visits) | 295,027 |
325,093 |
348,671 |
| No. of in-patients ( Cases) | 36,735 |
43,121 |
43,381 |
ตารางแสดง Unit Cost of out-patient service areas
| Code | Patient service areas | Full Cost | Patient | UNIT COST |
| (Baht) | ( visit) | ( baht / visit) | ||
| C01 | OPD-MEDICAL SERVICE | 15,846,971.00 |
41,550 |
381.00 |
| C02 | OPD-SURGICAL SERVICE | 8,049,877.00 |
36,726 |
219.00 |
| C03 | OPD-ORTHOPEDIC SERVICE | 4,504,719.00 |
11,885 |
379.00 |
| C04 | OPD - OD. & GYN. SERVICE | 5,257,401.00 |
38,794 |
136.00 |
| C05 | OPD-OPHTHALMOLOGICAL SERVICE | 3,528,626.00 |
18,675 |
189.00 |
| C06 | OPD- ENT SERVICE | 2,624,117.00 |
10,808 |
243.00 |
| C07 | OPD-PEDIATRIC SERVICE | 4,784,668.00 |
28,427 |
168.00 |
| C08 | OPD- GP SERVICE | 12,890,252.00 |
84,899 |
152.00 |
| C09 | OPD-DENTAL SERVICE | 8,494,352.00 |
15,947 |
533.00 |
| C10 | EMERGENCY & FORENSIC SERVICE | 16,329,951.00 |
60,960 |
268.00 |
| TOTAL OF OUT-PATIENT SERVICE AREAS | 82,310,934.00 |
348,671 |
236.00 |
ตารางแสดง Unit Cost of in patient service areas
| CODE | IN-PATIENT SERVICE AREAS | FULL COST |
LENGTH OF STAY |
UNIT COST |
(BAHT) |
(DAY) |
(BAHT/DAY) |
||
| C11 | IPD-FEMALE MEDICAL WARD | 30,819,918.00 |
15,170 |
2,032.00 |
| C12 | IPD-MALE MEDICAL WARD | 28,891,040.00 |
26,401 |
1,094.00 |
| C13 | IPD FEMALE SURGICAL,WARD | 21,671,869.00 |
19,528 |
1,110.00 |
| C14 | IPD-MALE SURGICAL WARD | 22,006,648.00 |
16,136 |
1,364.00 |
| C15 | IPD-TRAUM,ATIC WARD NO 1 | 16,402,801.00 |
11,535 |
1,422.00 |
| C16 | IPD-TRAUMATIC WARD NO 2 | 16,764,704.00 |
9,988 |
1,678.00 |
| C17 | IPD-UROSURGICAL WARD | 28,917,824.00 |
27,731 |
1,043.00 |
| C18 | IPD-EENT WARD | 15,783,185.00 |
10,380 |
1,521.00 |
| C19 | IPD -OBSTETRIC WARD | 16,849,249.00 |
6,928 |
2,432.00 |
| C20 | IPD GYNECOLOGICAL WARD | 9,002,325.00 |
12,484 |
721.00 |
| C21 | IPD-MALE ORTHOPEDIC WARD NO 1 | 13,032,151.00 |
14,357 |
908.00 |
| C22 | IPD-MALE ORTHOPEDIC WARD NO 2 | 11,455,953.00 |
13,235 |
866.00 |
| C23 | IPD-FEMALE ORTHOPEDIC WARD | 11,103,103.00 |
14,701 |
755.00 |
| C24 | IPD-PED WARD (0-8mos) | 12,835,467.00 |
15,873 |
809.00 |
| C25 | IPD-PED WARD (8 mos - 14 yrs) | 14,368,781.00 |
15,283 |
940.00 |
| C26 | IPD-PED WARD (CHRONIC DISEASE) | 6,972,906.00 |
9,571 |
729.00 |
| C27 | PRIVATE SECTION WARD | 13,756,621.00 |
12,958 |
1,062.00 |
| C28 | MEDICAL ICU | 10,384,141.00 |
2,915 |
3,562.00 |
| C29 | TRAUMATIC ICU | 10,480,516.00 |
2,451 |
4,276.00 |
| C30 | SURGICAL ICU | 11,380,410.00 |
2,411 |
4,720.00 |
| TOTAL OF IN-PATIENT SERVICE AREAS | 322,879,612.00 |
260,036 |
1,242.00 |