A study of unit cost of out-patient and in-patient service of Khon Kaen Hospital in the fiscal year 1996

Abstract

This is a descriptive retropective study of unit cost in Khon Kaen Hospital in the fiscal yeae 1996. All departments in the hospital are divided into 53 total cost centers which are classified into 4 categories as non revenue producing cost center (NRPCC), revenue producing cost center (RPCC), patient service area (PS) and non patient service area (NPS). Total direct cost is calculated from labor cost, material cost and capital cost by each cost center. Appropriate allocation criteria are used to allocate total cost from NRPCC and RPCC to PS and NPS by simultaneous equation method. The study revealed that the total direct cost of the hospital is 411,086,423 baht. The proportion of labor cost: material cost: capital cost is 48:45:7. The total cost is composed of cost from HRPCC 17%, RPCC 50%, PS 32% and NPS 1% only. The unit cost of out patient service areas is 236 baht/visit. The dental department shows the highest unit cost of out patient service areas (533 baht/visit) but the unit cost of obstetric-gynecological out-patient service is the lowest one (136 baht/visit). The unit cost of in-patient service is 1,242 baht/day. Surgical intensive care unit has the highest unit cost (4,720 baht/day) but the gynecological ward has the lowest one (721 baht/day). This study provides the basic information for managerial decision making and service pricing. The results of study are used as a guideline for other health economic studies.