Unit Cost Analysis of Puainoi Hospital, Khon Kaen Province

Abstract

The​ objective ​of​ this ​study​ was​ to​ estimate ​the ​unit ​cost​ of​ health​care​ service​ at​ Puainoi ​hospital​ in ​Khon​Kaen ​province​ during​ 2010 ​fscal​ year. ​ The​re search​design ​was ​a​ descriptive​ prospective​ research ​begins ​from​ 1​June ​to​ 31 ​August​ 2010​ from ​the​ provider​ point ​view.​All ​the ​departments​ in ​the ​hospital​ were​classifed ​in to​ 3​categories​ of ​cost​ center;​ (1)​non-revenue​pro ducing​ cost​ center​(NRPCC),​(2)​revenue ​producing​ cost ​center​(RPCC)​and​(3)​patient​ service​(PS).​The​total​ cost​ of ​non-revenue​ producing​ cost​center ​and ​revenue​ producing​ cost ​center​ were​ al located​ to ​patient​ service​by​simultaneous​e quation ​method.​The​ unit​cost​ per ​out ​patients ​visit,​ per​emergency​ visit​ and​ per ​hospital​ day ​were ​obtained​ by​dividing ​the​ total​ cost​ for ​patient​ service ​by​ unit​of​ output​ from​ each​individual​ department. The​fnding​showed​that​the​full​cost​of​Puainoi​hospital​fscal​year​2010​in​this​study​were​9,753,781.82​baht,​the​total​direct​cost​were​4,038,693.10​baht​ and ​the ​total​in direct ​cost​ were​4,038,693.10​baht.​The ​unit​ cost​of​out-patients​service​was​245.21​baht​per​visit​comprising​123.10​baht​in​routine​service​cost​and​122.11​baht​in​medical​care​cost.​The​unit​cost​of​Emergency​unit​service​was​433.42​baht​per​visit​comprising​346.63​ baht​in​routine​service​cost​and​86.79​baht​in​medical​care​cost.​The​unit​cost​of​in-patient​service​was​1,​611.21​ baht​per​day​comprising​1,479.09​baht​in​routine​service​cost​and​132.12​baht​in​medical​care​cost. ​ It​is​recommended​from​this​study​that​in​order​to​improve​hospital​service,​hospital​administrators​should​ formulate​long-term​plans​for​better​performance​in​providing​service.​Launching​economized​public​unity​policy​ with​clearly​defned​medical​supply​management,​setting​appropriate​criteria​for​medical​orders,​and​appointing​ a​database​information​committee​to​establish​a​fnancial​and​other​resource​recording​system​could​help​improve​ performance,​to​improve​all​the​departments​effectively​and​effciently