Unit Cost and Breakeven Point Study in Covid-19 Screening During the Early Outbreak in a Community Hospital, Phetchaburi Province

Abstract

The purpose of this descriptive study was to (1) explore the costs of executing screening tests for COVID-19 and (2) find out the breakeven point of COVID-19 screening in a Community Hospital, Phetchaburi province during the early outbreak between March to May 2020. The researchers collected retrospective patient under investigation for COVID-19 active case finding screening data of total 45 patients, using accounting costs and cost allocation method to find labor costs, material costs, capital costs and a unit cost and the breakeven point is defined as the number of patients at which total costs equal to total revenues generated. Research tools are as followed: activities dictionary and data collecting forms. The tools were validated for validity and reliability IOC = 1.0. The descriptive statistics were used to analyze the cost.

The research findings were as follows: (1) The unit cost of screening COVID-19 was 787.47 baht per case. The direct cost that was highest among sub-activities was transferring the samples which was at 639.03 baht per case and the overall variable cost was at 401.16 baht per case. During that time the revenue hospital claimed from government was 100 baht per case. Later the government announced the revenue raise to 540 baht per case. Therefore, (2) The breakeven point was at 125 cases. This research methodology can be applied to assist in an appropriate government budgeting in case of emerging infectious diseases.