Activity-Based Costing of Services in Inpatient Ward, Chattrakan Hospital, Phitsanulok Province
Keywords:
Activity-Based Costing, Cost Analysis, Inpatient WardAbstract
Activity-based costing is a tool for hospital administrators to manage resources used for providing services. The aims of this study were to analyze the activity-based costing of services for patients with diarrhea, pneumonia and urinary tract infection who admitted in the inpatient ward at Chattrakan Hospital and to compare the cost of services with the budget allocated from the National Health Security Office. The population for this study included service activities for patients with diarrhea, pneumonia and urinary tract infection who were admitted to the hospital from August to October, 2017. The conceptual framework used for this study was the four steps of Activity-Based Costing introduced by Kaplan and Cooper (1998). The instruments used in this study, developed by the investigator, consisted of the service activity dictionary, time spent record form for service activities, the data record forms for labor costs, material costs and capital cost. These instrument were confirmed for the content validity by three experts and the inter-rater reliability of two data collectors was 1.0. Data were analyzed by using descriptive statistics.
The results revealed that:
- The activity-based costing of services in patients with diarrhea per admission was 2,205.32 Thai baht (THB) which is higher than the budget allocated from the National Health Security Office at 325.77 THB. The ratio of labor costs:material costs was 57.91:42.09.
- The activity-based costing of services in patients with pneumonia per admission was 4,522.82 THB which is less than the amount of the budget allocated from the National Health Security Office at 53.43 THB. The ratio of labor costs to material costs was 59.21:40.78.
- The activity-based costing of services in patients with urinary tract infection per admission was 2,217.41 THB which is less than the amount of the budget allocated from the National Health Security Office at 1,150.33 THB. The ratio of labor costs to material costs was 59.47: 40.53.
Hospital administrators and the head nurses of the inpatient ward at Chattrakan Hospital, Phitsanulok Province can use the results of this study as a guideline for calculating the cost of service activity for other patients and planning appropriate service activities for the cost of patient services.
References
Chiraphattharasinlapa, K. (2010). Study of time. Retrieved from http://www.pteonline.org/img-lib/staff/file/komson_000822.pdf (In Thai)
Foxman, B., Barlow, R., D'Arcy, H., Gillespie, B., & Sobel, J. D. (2000). Urinary tract infection: Self-reported incidence and associated costs. Annals of Epidemiology, 10(8), 509-515.
Garudaboonyong, C. (2015). Accounting for management. Bangkok: V. Print Company (1991). (In Thai)
Health Insurance Group. (2017). Summary of financial crisis assessment, level 7, quarter 2/ 2017. Retrieve From http://hfo60.cfo.in.th/default.aspx (In Thai)
Health Insurance Phitsanulok Provincial Health Office. (2016). Summary of the first supervision report 2016. Phitsanulok: Author. (In Thai)
Kaplan, R. S., & Cooper, R. (1998). Cost and effect: Using intergrated cost systems to drive profitability and performance. Boston, Massachusetts: Havard Business School Press.
Khamburi, A. (2012). Cost of nursing activities in inpatient wards, Mae Tha Hospital, Lamphun Province (Master’s thesis, Chiangmai University). Retrieved from http:/ /search.lib.cmu.ac.th/search/?searchtype=.&searcharg=b1513711 (In Thai)
National Health Security Office. (2015). National Health Security Fund Management Manual, fiscal year 2016: Budget management of percentage of medical ser vices. Bangkok: Thana Press. (In Thai)
National Health Security Office. (2017). National Health Insurance Fund Management Handbook, fiscal year 2017: Budget management of perceived medical service s and public health services for the elderly with dependence. Bangkok: Sangchan Printing. (In Thai)
Phannarunothai, S., Prakongsai, P., Sakulpanish, S., Songjitrat, K., Thienjaruwathana, W., . . . Bavonkulrat, N. (2011). A unit cost study guide of service units. Under the Office of th e Permanent Secretary, Ministry of Public Health, fiscal year 2011. Nonthaburi: Office of the Permanent Secretary, Ministry of Public Health. (In Thai)
Ramakrishnan, S. K. (2011). Adaptation cost of diarrhea and malaria in 2030 for India. Indian Journal of Occupational & Environmental Medicine, 15 (2), 64-67. doi:10.4103/00195278.90376 (In Thai)
Rijiravanit, W. (2010). Working study: Principles and case studies (7th ed.). Bangkok: Chulalongkorn University. (In Thai)
Ryan, M., Suaya, J. A., Chapman, J. D., Stason, W. B., Shepard, D. S., & Thomas, C. P. (2013). Incidence and cost of pneumonia in older adults with COPD in th e United States. PLoS One, 8 (10), e75887.
Swing, T. (2006). Nursing activity costs of medical patients in special wards, to tal Affiliated hospitals of the Church of Thailand Foundation in Chiang Rai Province (Master’s thesis, Chiangmai University). Retrieved from http://library.cmu.ac.th/digital_collection/ etheses/detail.php? (In Thai)
Tangkasemsamran, K. (2007). Cost per unit of service and return rate of Chattrakan Hospital. Journal of Public Health System Research, 1 (2), 35-44. (In Thai)
Thongsukhong, A. (2011). Activity Based Costing System: ABC (4th ed.). Bangkok: Ionic. (In Thai)
Thummanon, W. (2008). Application of activity-based costing system to educational institutions. Retrieved from http://www.acc.chula.ac.th. (In Thai)
Downloads
Published
How to Cite
Issue
Section
License
บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสารพยาบาลสาร
ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้เป็นความคิดเห็นส่วนตัวของผู้เขียนแต่ละท่านไม่เกี่ยวข้องกับมหาวิทยาลัยเชียงใหม่ และคณาจารย์ท่านอื่นๆในมหาวิทยาลัยฯ แต่อย่างใด ความรับผิดชอบองค์ประกอบทั้งหมดของบทความแต่ละเรื่องเป็นของผู้เขียนแต่ละท่าน หากมีความผิดพลาดใด ๆ ผู้เขียนแต่ละท่านจะรับผิดชอบบทความของตนเองแต่ผู้เดียว
