Unit Costs and Break-Even Points Analysis of Management by Dialysis Nurse Managers in Dialysis Center between Government and Private Hospitals

Abstract

 This descriptive research aimed to study unit costs and break-even points in the management of dialysis centers by dialysis nurse managers in government and private hospitals. The population consisted of reports on costs and break-even points per service unit from expenditures of chronic kidney disease stage 5 patients receiving dialysis services, totaling 20,303 and 10,425 sessions, respectively. The sample included 30 patients from hospital in dialysis center, selected purposively, with data collected retrospectively from January to December 2024. Research tools comprised records of labor, material, and investment costs across 12 cost units, with content validity evaluated by three experts achieving a score of 0.97 and observational reliability at 0.87. Data were analysis used frequency, percentage, and average
Results: In government hospitals, the total cost of dialysis centers was 31,440,965 baht, with the cost proportions for labor, materials, and investments being 64.32 : 32.34 : 3.34, leading to a unit cost of 1,239 baht. For private hospitals, the total cost amounted to 19,265,271 baht, with cost proportions for labor, materials, and investments being 71.91 : 24.64 : 3.45, leading to a unit cost of 1,053 baht. Break-even analysis revealed that government hospital dialysis centers had fixed costs of 4,821,720 baht and variable costs of 1,239 baht while private hospital dialysis centers had fixed costs of 3,352,485 baht and variable costs of 1,053 baht. With service prices set at 1,500 baht per session, government and private centers surpassed break-even points at 1,829 and 6,957 sessions, respectively.