Activity-Based Costing of Chronic Disease Screening Services in Community Pharmacy, Mueang District, Pathum Thani Province

Abstract

This study aimed to analyze an activity-based costing of chronic disease screening services of pharmacies around Meuang district, Pathum Thani province. This was a descriptive study by using activities-based costing method. The data were collected from January 2016 to March 2016 from 8 community pharmacies. The survey questionnaires and data collected forms were used as the research tools in this study. From the analysis by an activity-based costing, it was found that the largest amount of cost was the activity of fingertip blood glucose levels (41.18 baht), followed by the activity of taking the present history and primary physical examination (31.31 bath) and the activity of hypertension counseling (28.68 baht), respectively. The other activities such as diabetes counseling, blood pressure monitoring and patient transfer were 27.75, 20.69 and 20.25 baht, respectively. The higher proportion was a material cost. The ratio of labor cost: material cost: capital cost was equal to 35.44: 59.35: 5.21.