Unit Cost of Out-patient and In-patient Services at Mahasarakham Hospital, Fiscal Year 2004

Abstract

The study was aimed to analyse unit cost of out patient (OPD) and in patient department on at Mahasarakham hospital in the fiscal year 2004 (October 1, 2003 to September 30, 2004) and to compare the unit costs derived from applications of simultaneous equation and direct distribution allocating method. The unit cost analysis was performed under provider's perspective and accounting approach.

The unit cost of OPD showed the range from 278.35 to 1,954.81 baht per visit or an average of 414.23 baht per visit. The unit cost of IPD showed the range from 5,303.94 to 101,516.40 bath per case or an average of 8,164.34 baht per case; 1,544.11 to 5,296.94 baht per day or an average of 2,158.23 baht per day. The difference of unit cost between simultaneous equation method and direct distribution method ranged from 0.04 percent to 16.83 percent or an average of 6.91 percent.

In conclusion, International Health Policy Program - IHPP costing guideline can be applied to analyse the unit cost of general hospital and the results can be used as an input for the hospital strategic management. In addition, not only the cost allocation criteria should be a concern in hospital costing but also the cost allocation technique.