Activity-Based Costing of Services in General Ward, Buddhachinaraj Phitsanulok Hospital
Keywords:
Activity-based costing, Cost Analysis, General WardAbstract
Activity-based costing guides administrators to understand the cost behavior that results from
the service activity of an organization. This descriptive study aimed to study the activity-based
costing of services in patients with thalassemia, diarrhea, and urinary tract infection in general ward,
Buddhachinaraj Phitsanulok Hospital and to compare the activity-based cost of services among
patients with thalassemia, diarrhea, and urinary tract infection in general ward at Buddhachinaraj
Phitsanulok Hospital with the budget allocated from the National Health Security Office. Population
for this study was a service activity for patients with thalassemia, diarrhea, and urinary tract
infection that were admitted to the hospital from August 1, 2017 to October 31, 2017. The
conceptual framework used for this study was the Activity-Based Costing introduced by Kaplan
and Cooper (1998) which is composed of four steps. The research instruments, developed by the
investigator, consisted of service activity dictionary, the data record forms time spent in service
activities, the data record forms for labor costs, material costs and capital cost. All instruments
were confirmed for content validity by three experts and the inter-rater reliability of two data
collectors was 1.0. Data were analyzed by descriptive statistics.
The results revealed that:
1. The activity-based costing of services in patients with thalassemia per admission was 1,830.61
Thai Baht (THB). The ratio of labor costs to material costs to capital costs was 53.10: 45.95: 0.96
which is higher than the budget allocated from the National Health Security Office at 600.11 THB.
2. The activity-based costing of services in patients with diarrhea per admission was 2,057.41
THB. The ratio of labor costs to material costs to capital costs was 68.89:29.57:1.53 which is less
than the cost allocated from the National Health Security Office at 546.31 THB.
3. The activity-based costing of services in patients with urinary tract infection per admission
was 2,064.08 THB. The ratio of labor costs to material costs to capital costs was 68.63:29.74:1.60
which is higher than the cost allocated from the National Health Security Office at 643.47 THB.
Hospital administrators can use the results of this study as a database for managing the service
activity for patients in according to the budget allocated from National Health security Office.
Additionally, the framework for this study can be used as a guideline to analyze activity-based cost
of patients with other diagnosis.
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