Cost analysis of Outpatient Department Services in Manorom District Hospital using activity-based costing technique

Abstract

The purpose of this research is to calculate unit costs of services using Activity-Based Costing technique in Outpatient Department at Manorom District Hospital in 2003 fiscal year from provider’s perspective. Major finding were as follows: General Patient clinic was highest total cost (2,194, 206.57 baht or 75.24% of all clinic) and Anxiety Relaxation clinic was highest unit cost (1,017.93 baht/visit). In General Patient clinic, Radiology activity was highest unit cost (1,221.74 baht/visit). In Hypertension Patient Clinic and Diabetes Mellitus clinic, Quality Improvement activity and training were highest unit cost (468.55 baht). In Drug Addiction Patient Clinic, Diagnosis and Treatment was highest unit cost (28.61 baht/visit). In Anxiety Relaxation clinic, Diagnosis and Treatment was highest unit cost (657.75 baht/visit). In Acupuncture Clinic, Diagnosis and Treatment was highest unit cost (264.50 baht/visit). From all of data, the methods to minimize unit cost including 1) review the necessity to provide the Anxiety Relaxation Clinic in OPD, 2) reduce the operating time in Medical Record, Patient Screening and Pharmacy activity, 3) set any policy to control the drug and medical supplies utilization, 4) increase number of services especially Anxiety relaxation clinic and Acupuncture clinic.