Unit Cost Analysis of Management for Patients Undergoing Percutaneous Transluminal Coronary Angioplasty in a Private Hospital
Main Article Content
Abstract
This descriptive research aimed to analyze the unit cost analysis of managing patients undergoing Percutaneous Transluminal Coronary Angioplasty in a private hospital. The sample group was the report of cost per unit of service resulting from the expenses of 30 patients who received services in a period of 1 year (January 1st,2021- December 31st,2021). The tools used to collect data consisted of 20 cost units and 30 service recipients from labor cost, material cost, capital cost involved in providing management, when checking for content validity, CVI value was 0.85, statistical analysis was performed using descriptive statistics (number frequency, percentage, ratio).The study results revealed that the total cost of all departments in managing patients undergoing Percutaneous Transluminal Coronary Angioplasty in 1 year (Full cost unit), equal to 15,838,263.39 baht compared to the proportion of labor costs: material costs: investment cost was 80.95: 18.02: 1.03 percent (12,820,952.00: 2,854,771.36: 162,540.03) wihch the unit cost was 321,946.51 bath/person.The result of this research show that unit cost analysis It is therefore necessary to analyze the real costs of all related units in order to be a guideline for hospital administrators, and those involved with each unit cost in managing patients undergoing percutaneous transluminal coronary angioplasty in considering economics planning. The results of the cost analysis of Percutaneous Transluminal Coronary Angioplasty should be used to consider planning the efficiency of cost and resource management at once.
Article Details

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
A Private Hospital. (2019). Statistics on cardiac crisis department service recipients. Bangkok: A Private Hospital.
American Heart Association. (2015). Highlights of the American Heart Association guidelines update for CPR and ECC. Retrieved from https://eccguidelines.heart.org/wpcontent/uplodes/2015/10/2015-AHA- Guidelines-Highlights-English.pdf
Bumrungchoo, M. (2011). Unit cost analysis of Bannangsata hospital, Yala province (Thesis Independent Study). Rajamangala University of Technology Thanyaburi, Pathum Thani. [In Thai].
Cardiac Crisis Department a Private Hospital. (2019). Statistics on cardiac crisis department service recipients 2019. Bangkok: A Private Hospital. [In Thai].
Creese, A., & Parker, D. (1994). Cost analysis in primary health care. A training manual for programmer managers. Geneva: World Health Organization.
Kuchta, D., & Zabek, S. (2011). Activity-based costing for health care institutions. Poland: Institute of organization and management
Ministry of Public Health, Strategy and Planning Division. (2023). Public health statistics. Retrieved from http://spd.moph.go.th. [In Thai].
Sathagathonthon, G. (2020). Cost Analysis and Worth in Cost of Education Management of the Faculty of Nursing, Naresuan University. Journal of Health and Nursing Research, 36(1), 39-54. [In Thai].
Singchungchai, P. (2013). Health economics for health services (5thed.). Songkhla: Chanmuang Press.
Singweratham, N., Phongsakchat, P., & Nansang, S. (2021). Determining unit costs per student and break-even point of Boromarajonani College of Nursing NopparatVajira. Christian University Journal, 27(1), 1-11. [In Thai].
Songwai, S. (2017). Unit cost analysis of Fang Hospital, Chaing Mai Province. Chiagrai Medical Journal, 9(1), 133-146. [In Thai].
Shepard, D. S., Hodgkin, D., & Anthony, Y. E. (2000). Analysis of hospital costs: A manual for managers. Geneva: The World Health Organization.
Tepkratoke, C. (2015). Nursing care for patients with acute myocardial infarction undergoing coronary angioplasty. Bangkok: Charoenkrung Pracharak Hospital Medical Service Department. [In Thai].
The Heart Association of Thailand under The Royal Patronage of H. M. The King. (2020). Thai Acute Coronary Syndromes Guideline 2020. Bangkok: Neck Step Design. [In Thai].
Tochaiwat, K., Predeekanit, K., Udom, T., Srisubat, A., & Thaiyakul, A. (2018). Unit cost and break-even point of inpatients service at the Supreme Patriarch Nyanasanwara Geriatric Medicine Hospital, Chonburi Province. Journal of Department of Medical Service, 43(4), 122-126. [In Thai].