Unit cost analysis of general hospital in Thailand : a case of Pranangklao Hospital

Abstract

This study attempted to analyze the unit cost of out-patient department (OPD) and inpatient department (IPD) services เท wards and estimated DRGs cost for 5 common diseases: upper respiratory infection, hypertension, peptic ulcer, urinary tract infection and acute appendicitis of Pranangklao hospital เท fiscal year 2000 from provider' ร perspective. The findings were as follows: 1. Total cost of Pranangklao hospital was 300,284,271 baht. The proportion of capital, labor and material cost was 28: 51:21. 2. OPD average unit cost was 251 baht per visit. Unit cost of emergency room, OPD medicine, OPD surgery, OPD orthopedics and OPD obs-gyn was 518, 193, 179, 239, 176 baht per visit respectively. Unit cost of OPD pediatrics, OPD ENT, OPD ophthalmology and dental was 290, 210, 217 and 446 baht per visit respectively. 3. IPD average unit cost was 1,646 baht per day. Unit cost of medical ward, pediatrics ward, Surgical ward and Obs-gyn ward was 1,395, 1,939, 1,263 and 2,413 baht per day respectively. Unit cost of surgical ICU, Medical ICU.EENT ward, Monk ward, Orthopedics ward, Medical private ward, Pediatrics private ward, Surgical private ward and Obs-gyn private ward was 3,911,4,111,1,576, 1,218, 1,190, 1,428, 1,596, 1,466 and 1,934 baht per day respectively. 4. Estimated DRGs cost of upper respiratory infection was 1,927 baht, hypertension was 4,860 baht, peptic ulcer was 2,665 baht, urinary tract infection was 2,278 baht and appendicitis was 7,851 baht. The result of this study, the unit cost of each cost center is different. The hospital administrators may consider this approach to track the costs for financial management and control to identify the problem areas in order to achieve the better performance. In addition, the DRGs cost per RW may be used to guide for further study to determine and identify the cost components for each DRGs treatments. These may be taken into consideration for the reimbursement policy in the future.