An Effectiveness of revenue collection in direct disbursement of medical expense in Financial and Accounting department at Phetchabun hospital

Abstract

Objective : To evaluated  effectiveness of revenue collection in direct disbursement   of medical expense in Financial and Accounting department at Phetchabun hospital

Method : This research was retrospective descriptive study. Purposive selected samples  were revenue collection of direct disbursement of medical expense including Out Patient Department (OPD) and In Patient Department (IPD) for the 3 years period, 2014-2016. The research instrument was record form that developed by researcher. Outpatient revenue data was collected from BMSHosXPPCHIExport program and Intpatient revenue was collected from CSMBS program. Data were analyzed for effectiveness both of outpatient and inpatient revenue collection in direct disbursement of medical expense in term of accuracy, timeline and completeness. Frequency and percentage were used for statistical analysis.

Result : Effectiveness of revenue collection in direct disbursement  of medical expense in outpatient found that, percentage of accuracy was likely to decline every year by 97.42%, 95.84% and 94.24% in 2014-2015, respectively. The amount of disbursement was also increasing every year, in 2014 and 2015 were closely, 2,444,414.00 and 2,857,308.00 baht, respectively, but in 2016, it was found that the amount of the reduction was almost twice as high as 4,877,454.00  baht. However, the effectiveness of revenue collection in direct disbursement of medical expense in inpatient in 2014-2016 were 96.5%, 97.0% and 98.8% respectively. In addition, the percentage of timeline was lowest 98.8% in 2015,  but were closely 99.8% and 99.2% in 2014 and 2016. Moreover, the completeness of revenue collection was likely to decrease by 99.0%, 98.2% and 98.9% in 2014-2015 respectively. These result involved the amount of the reduction was higher as well as 640 355, 753,702.3 676,675.3 baht, respectively.

Conclusion : In conclusion, this study should develop the system of revenue collection in direct disbursement of medical expense, especially in the outpatient department. The focus is on both improving  efficiency, effectiveness and quality of medical treatment to maximize service delivery.

Keyword :  Effectiveness, Revenue collection, Direct disbursement of Medical expense