Unit Cost and Break-Even Point Analysis of One Day Surgery Pterygium Service in a Private Hospital

Abstract

This descriptive research aims to analyze the unit cost and break-even point of providing a one-day pterygium operation with in private hospital. The population was the reports on per unit cost and break-even point of 38 patients and 142 service staff in 12 departments from 1 January 2022 to 31 December 2022. 4) Total material cost 5) Material cost 6) Depreciation cost of goods 7) Depreciation cost of total buildings and equipment 8) Depreciation cost of goods Breakdown by cost unit 9) Building application area by cost unit 10) Physician time use survey 11) Direct total cost. Content validity was tested by 5 experts, 2 experts in cost analysis, 2 experts in management, 1 expert in ophthalmology, and the content validity value was 0.98. The data were analyzed using descriptive statistics number, frequency, percentage, ratio, and mean.
The results of the research showed that the total cost of 12 units was 3,950,537.76 baht. A compared to the proportion of labor costs : materials and investment costs equal to 98.55 : 0.05 : 1.40 (3,889,588.00 : 1,923.34 : 55,312.95 baht) with the unit cost being 103,961.52 baht per person. Break-even analysis per service unit The total fixed cost was 2,820,846.00 baht, the variable cost per unit was 28,359.85 baht, the number of people who received pterygium surgery on a day back in 2022 was 38, and compared with the reimbursement of 12,000 baht. Therefore, it takes 173 case to reach break-even. This empirical data shows that the number of people who receive a one-day pterygium surgery must increase by 135 to reach break-even.