Unit Cost in Phayao Provincial Health Office - ต้นทุนดำเนินการต่อผลผลิต สำนักงานสาธารณสุขจังหวัดพะเยา

บทคัดย่อ

               The objective of this study was to investigate the unit cost of services provided in Phayao Provincial Public Health Office in the fiscal year 2013. Retro-data collection was done through a data sheet according to the unit cost making the product from each office, the center unit cost of the office making directly the product, the center for the supporting unit cost by gathering the unit cost on personnel budget, personnel expenditure budget, operating budget and investment budget of the main unit cost center and supporting unit cost center from different budget sources. Unit cost was calculated by distributing the supporting unit cost center to the total unit cost of the main unit cost and operating unit cost was calculated by using the total unit cost of the main unit cost divided by the result or the product of the main unit cost in the calculated year. The results were described as follows: Phayao Province has got the budget in public health administration via Provincial and District Public Health Offices 83,770,193.84 baht; 55,749,997.18 baht for provincial public health office and 28,020,196.66 for district public health. The highest unit cost was the target people who were alerted, prevented and controlled the diseases and the threat in their living area with the unit cost 21,027,183.49 baht (25.1%), followed by the product/output on the development of the health care management (involving with finance and investment budget on human resources with the unit cost 17,571,387.04 baht (21.0%) on the highest unit costs were the product/output of the development about the health care business enterprise to gain the specified standard with its unit cost 436,460.70 baht and the lowest unit cost which was the development of people aged 35 up to receive the progressive method to prevent the diabetes and the blood pressure with the unit cost 5.42 baht. In summary, most of the developmental unit cost of Phayao Provincial Public Health was the personnel budget at 66.0 percent which was a bit higher than other provinces having the same size meanwhile the average unit cost on personnel was 64.0 percent. The study on unit cost will be the fundamental data in controlling the operation unit cost for the office of Phayao Provincial Public Health in the future.

Key words: unit cost, cost per unit of output