Abstract:
This study intends to study the cost, revenue, unit cost of patients service center and top 5 illness of SSS in-patients at Nakornthon Hospital in 2000. This is a description retrospective study cost analysis of social securityin-patients at Nakornthon hospital. All departments in the hospital are divided into 33 cost centers which are classified into 4 categories as Non-Revenue Producing Cost Center (NRPCC), Revenue Producing Cost Center (RPCC), Patient Service (PS) and Non-Patient Service Area (NPS). Total direct cost is calculated from labor cost, material cost, and capital cost by each cost center. Total direct cost of Nakornthon Hakornthon Hospital was 220,552,518.11 baht. The proportion of labor cost, material cost and capital cost was 42:34:24 The simultaneous equation method and step down method were applied to allocate all costs to unit cost. For step down method, unit cost of Out-Patient Department, Dental, Emergency Department, Inpatient Department (ward 5,6,7) and Intensive Care Unit were 773, 1260, 863, 3322, 2380, 5000 and 11114 baht per visit and per day for in-patient. For simultaneous method, unit cost of Out-Patient Department, Dental, Emergency Department and In-Patient Department (ward 5,6,7) were 771, 1222, 875, 3325, 2411, 4980 and 11265 baht per visit and per day for in-patient. The top 5 illness of SSS inpatients in 2000 were diarrhea, acute appendicitis, acute tubulo-interstitial nephritis, acute tonsillitis and pneumonitis due to solids and loquids. Unit cost of the illness by step down method were 4860, 3630, 3693, 4859 and 4790 baht consecutively. And by simultaneous method were 4877, 3639, 3698, 4871 and 4809 consecutively. Only a little different result from these 2 methods. Cost recovery for SSS was (.53). In conclusion the study suggests that the health staff should increase the efficiency of drug use and health serice information. Staff should be motivated to improved performance in utilization review activities, in order to decrease the cost of activities. In the future if the hospital can use full capable of facilities, unit cost might be lower than the situation in 2000.
