A Study of Activity Base Costing Analysis in Thanyarak Institute and the Cost Related to Drug Addict Absenteeism - การศึกษาต้นทุนรายกิจกรรมของสถาบันธัญญารักษ์ และการขาดงานของผู้ติดยาเสพติด

Abstract

            The objective of this study was to analyze the cost for drug treatment and rehabilitation activities in
Thanyarak Institute and the cost related to absence of employees caused by addiction. The first part of this
study focused on activities base costing in treating drug addicts while the second part emphasized on the
absence of employees due to addiction. The samples were 170 drug addict patients in Thanyarak Institute
during the year 2012. The survey forms, questionnaires, and open-ended questions were developed as
instruments in this study. The content validity of the instruments was reviewed three professors; and was
tested by interviewing patients to ensure that the questionnaires were well understood, clearly and comprehensive.
It was found that (1) the highest cost in treating drug addict patients in Thanyarak Institute during
year 2012 was vocational therapy, followed by inpatient drug testing and dental operations of which the
costs were 3,815.08, 3,135.63 and 1,738.12 baths respectively; (2) the highest technical cost in
supporting drug addict treatment in Thanyarak Institute during 2012 was the activities of research and
development and technical knowledge transfer with the cost of 388,593.60 baths per activity, followed by
quality improvement program and development of plans and projects of which the cost were 362,687.36
and 239,373.66 baths respectively; (3) drug-addicted employees had absent from work for an average of
17 days and had 6-day leave for treatment during 3-month period prior to admission. Students with
addiction problem had an average of 74-days absent from school and 227-day leave for treatment; (4)
the highest cost of treatment was accommodation, following by the transportation of visitors and food of
the patients and relatives who involved in the treatment program. The average costs were 2,833.33,
1,842.65 and 1,354.48 baths respectively.
Key words: drug addict, treatment and rehabilitation cost, absenteeism, narcotic drugs