Cost Analysis in Patient Services in Radiology Department of Buriram Regional Hospital Buriram Province

Abstract

Purpose: The purpose of this study were to determine the cost, unit cost, cost structure of the patient service in radiology department of Buriram Hospital Buriram Province for the 2003 fiscal year.
Method: A retrospective study, from the provider viewpoint, was performed by using the data record forms for labour cost, material cost and capital cost. Each section of the radiology department and a unit cost was classified two group ; total direct cost (TDC) and indirect cost (IDC). The indirect cost were determined and finally allocated to the patient service by using the Direct allocation method. Descriptive statistics was used to analyse the data.
Result: The results that the total direct cost of the Radiology department of Buriram hospital itself was 19,516,061.67 baths. The total direct cost was comprised of labour cost , material cost and capital cost with a breakdown of 19.24 percent, 51.41 percent and 29.35 percent respectively. The ratio of labour cost : material cost ; capital cost was 0.16 : 1.75 : 1.
Conclusions: The total cost was mainly affected by the material cost. The two possible means to reduce the unit cost of radiology department are ; to reduce the material cost and increase service capacity. This study are useful for the hospital administrators in order to have the highest level of efficiency in resource management.
Key words: cost ; unit cost ; labor cost ; material cost ; capital cost ; TDC ; IDC