The development of prototype recording system for unit cost analysis in medical service of Burapha university hospital

Abstract

Introduction The Burapha University’s hospital management system differs from other hospital
management systems of the Ministry of Public Health. The unit cost analysis program of the
Ministry of Public Health cannot calculate the unit cost effectively. Therefore, it is necessary
to create a form to collect data with updates in unit cost analysis specific to the Burapha
University Hospital.
Objective The purpose of this research was to developed a prototype recording system for the
unit cost of medical services, and compare the cost per unit backwards against 3 fiscal years.
Methods The study and analysis of Burapha University’s hospital management system: To create
a tool to collect data as a prototype in unit cost recording. Collecting data from accounting
across 3 dimensions system, in combination with the budget years of 2015, 2016 and 2017.
Criteria for allocation and data was analyzed by the BUH Costing program. The statistics
employed included frequency, percentage and ratio.
Results The research found that 6 type of unit cost recording included Personnel basic
resource data recording form with 8 items, Labor Cost recording form with 28 items, Material
Cost recording form with 25 items, Capital Cost recording form with 6 items, Allocation Criteria
recording form with 12 items and Total Direct Cost recording form with 4 items. The average
outpatient service costs per visit in the budget years of 2015, 2016 and 2017 were 2,429.25,
1,613.92 and 1,836.74 Baht per visit. The average inpatient service costs per length of stay
during the budget years of 2015, 2016 and 2017 were 5,022.57, 4,931.57 and 4,628.65 Baht per
day. The ratio of labor costs : material costs : capital costs as an average during the budget
years 2015, 2016 and 2017 were 50.59 : 40.62 : 8.79. The highest total direct cost departments
included Medical (Labor costs), Nursing (Labor costs), Pharmaceutical (Labor costs and Material
costs), Parcel Management (Material costs), Radiology and Nuclear (Capital Costs) and Operating
room (Capital Costs).
Conclusion This prototype recording system for unit cost analysis of the medical services of
the Burapha University Hospital can be used to more efficiently collect and import data into
the hospital management system to analyze unit costs.