The Costs of Residency Training

Abstract

Objective: To estimate the costs of residency training in 7 departments including Medicine, Surgery, Orthopedics, Obstetrics and Gynecology, Pediatrics, Emergency Medicine, and Family Medicine at Lampang Hospital

              Method: This research examined the accounting costs of residency training under the Ministry of Public Health in 7 departments at Lampang Hospital in 2021, using the standard costing method. The empirical costing approached, together with the requirements from the curriculums of residency training for the diploma of the Thai Board were employed in cost estimation, from the societal perspective. Data sources included the secondary data from the hospital and interviews of the key personnel involved in the training. The costs of residency training comprise 2 parts: 1) main part, consisting of the following cost activities: teaching, participating in the conferences an examination, conducting research, remuneration for supervision, and overhead costs; 2) supplement part: salary, additional payment, pay-for-performance, wages for educators, and costs of overtime work. This study approximated costs per academic year, based on the number of residents existing in the system, with respect to the academic years (4 years of training for Surgery and Orthopedics, and 3 years for the rest)

              Results: Concerning the main part, the average training costs of 7 departments in the academic year 1, 2, 3, and 4 were 95,791, 96,783, 93,056, and 103,397 Baht, respectively; for the supplement part, the average costs were 638,786, 536,136, 473,850, and 441,300 Baht, respectively.

              Conclusion: Results from this study can be used as part of the budget preparation process to support the residency training program in the hospitals under the Ministry of Public Health.