New Form for 0110 - 5 Report - รูปแบบใหม่ของรายงานการเงิน 0110 รง.5

Abstract

            The 0110-5 report form is currently used to present the service cost data and performance of the hospital. After the Royal Decree of Good Administrative Organization was announced in 2003, the administrative agency must show service cost to reflect its financial situation. Therefore, the service cost data in 0110-5 report collected by the hospital on cash basis may not reflect the hospital efficiency. This work was aimed to design the new 0110-5 report form on accrual basis, according to the generally accepted accounting principles, focusing on the details of expense. This work began with the interview of people involved in 0110-5 report and study of the currently used form itself. Then, the new form of 0110-5 was designed for recording service cost using financial data on accrual basis. This form was then applied with the data from Buddhachinaraj Hospital during January-May 2003. The results showed that the new form of 0110-5 could be used to collect service cost data based on accrual basis, which could reflect the financial situation. Furthermore, it could be used to calculate service cost of patient.