Cost analysis of two community hospitals in Buri Ram under Thailand's universal coverage system

Abstract

This study is a cross-sectional descriptive study (study on the first quarter of fiscal year 2002), which includes four objectives. The first objective is to calculate the unit costs of two CHs by using step down method. The second is to analyze cost-recovery of universal coverage scheme. The third objective is to calculate the appropriate reimbursement rates for two CHs. The last objective is to find out the appropriate number of population who are registered for UC at 1,052 Baht Universal Coverage Reimbursement Rate. The results of this study indicate that not only average cost or unit cost of OP services (ACO) of Lampraimach CH (ninety-bed CH) is higher than that of Krasung CH (thirty-bed CH) but also average cost or unit cost of IP services (ACI) of Lampraimach CH is higher than that of Krasung CH. The ACO and ACI of Lampraimach is equal to 280.79 Baht per visit and 1,213.00 Baht per day or 3,813.65 Baht per case and Krasung CH 137.87 Baht per visit, 769.99 Baht per day or 3,276 Baht per case. However, these two CHs have higher TR than TC. The ratio of TR: TC is 1.36 for Lampraimach CH, and 2.75 for Krasung CH. Besides, the ARR of Krasung CH should equal 884 Baht per person per year and the ARR of Lampraimach CH should equal 982 Baht per person per year (at TR=TC or profit = 0). At 1,052 UCR, Krasung CH should cover 29,428 people registered with UC and Lampraimach CH 81,630 in order to make TR equal to TC or profit equal to zero.