Activity-Based Costing of Home Visit Among Terminally Ill Patients, Tambon Makhueajae Health Promoting Hospital, Lamphun Province

Abstract

Home visits are important health care service for providing continuous care to patients after hospital discharge. However, the cost of home visit is also increase. This descriptive study aims to analyze the activity-based cost of home visits among terminally ill patients, Tambon Makhueajae Health Promoting Hospital, Lamphun Province, and compare the activity-based cost of home visits with the reimbursement for service units from the National Health Security Fund. The conceptual framework used for Activity-Based Costing, introduced by Kaplan and Cooper (1998). The subjects of the study were the multidisciplinary team that provide the home visits and home visit activities for terminal ill patients from August 1, 2019 to October 31, 2019. Data were analyzed using descriptive statistics.

Results revealed that:

1. The activity-based cost of home visits among terminally ill patients by the interdisciplinary team was 1,296.38 THB, of which the ratio of labor cost: materials cost: capital cost was 62.26:37.56:00.18.The activity-based cost of home visits among terminally ill patients by the registered nurses was 876.09 THB, of which the ratio of labor cost: materials cost: capital costs was 44.15: 55.57: 0.26.
2. The activity-based cost of home visits among terminally ill patients and dead within 1 month, visited by the multidisciplinary team once and visited by registered nurses, was 57.25THB lower than the reimbursement for service units from the National Health Security Fund. The activity-based cost of home visits among terminally ill patients and dead within 2 months, visited by the multidisciplinary team twice and visited by registered nurses for 6 times, was 2,849.30THB higher than the reimbursement for service units from the National Health Security Fund.