Activity Based Costing Analysis on General Anesthetic Service of Anesthesiology Department in Bumrasnaradura Infectious Diseases Institute Nonthaburi

Abstract

The objective of this study was to undertake activity based costing analysis of general anesthetic service provided by Anesthesiology Department of Bamrasnaradura Infectious Diseases Institute, Nonthaburi, during the fiscal year 2014. The study analyzed the proportion of resource utilization in each activity and its unit cost comprising both operational cost and capital cost. The study was conducted as a retrospective descriptive research in the perspective of the service provider. The studied population were 10 personnel working in Anesthesiology Department and 543 medical records of the patients receiving the service from the department. The tools for data collection were recording format for labor cost, material cost, capital cost and dictionary of activity. The validity of the content of research tools had been approved by advisors. The statistics used for data analysis were frequency distribution, mean, percentage and standard deviation. The study found that the total activity cost was 2,170,565.76 baht, with an average of 3,982.69 baht per case. The cost per activity was as follows: (1) total service provided in the operation room was 839,117.58 baht (highest), with an average of 256.61 baht per case; (2) evaluation of patient’s consciousness before the anesthetic service, 567,562.84 baht, with an average of 154.06 baht per case; and (3) caring service for patient after being given anesthetic in recovery room, 385,459.78 baht, with an average of 181.14 baht per case. The least expensive activity was the total cost for “caring service of patient after being given anesthesia within the early 24-48 hours at the ward”, 378,425.57 baht or 231.45 per case. Cost analysis revealed that labor cost was the most expensive one (1,399,885.92 baht) followed by capital cost (421,777.23 baht), and the least expensive one was material cost (348,902.61 baht). The propor-tion of labor : material : capital cost was 64.49 : 16.07 : 19.43. It was recommended that the result of the study should be used as information for consideration for cost control mechanism as increase the efficiency of working process for the maximization of benefit both to the clients and to the organization. The result of the study could also be applied for activity based cost analysis in other working units within the institute as well.