Activity-Based Costing of Services in Male Medical Ward 2, Uttaradit Hospital
Keywords:
Activity-based costing, Male Medical Ward 2Abstract
The activity-based costing of services is important for hospital and nursing administrators in
order to manage resources used for providing services. This descriptive study aimed to study the
activity-based costing of services in patients with pneumonia, cerebral infarction and chronic
obstructive pulmonary disease with acute exacerbation, admitted in male medical ward 2,
Uttaradit Hospital and compared the activity-based cost of services with the budget allocated from
the National Health Security Office. The samplefor this study was service activities for patients with
pneumonia, cerebral infarction and chronic obstructive pulmonary disease with acute exacerbation
that were admitted to the hospital from August to October 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 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. All instruments were confirmed for
content validity by three experts and the inter-rater reliability of two data collectors was 0.89. Data
were analyzed by descriptive statistics.
The results revealed that:
1. The activity-based cost of services in patients with pneumonia per admission was 7,505.21
Thai baht (THB). The ratio of labor costs:material costs:capital costs was 30.16:69.22:0.62 which is
higher than the amount of the budget allocated from the National Health Security Office at 3,726.55
THB.
2. The activity-based cost of services in patients with cerebral infarction per admission was
3,712.33 THB. The ratio of labor costs:material costs:capital costs was 30.72:68.68:0.60 which is less
than the amount of the budget allocated from the National Health Security Office at 3,612.69 THB.
3. The activity-based cost of services in patients with chronic obstructive pulmonary disease
per admission was 5,009.15 THB. The ratio of labor costs:material costs: capital costs was
42.97:56.28:0.75 which is higher than the amount of the budget allocated from the National Health
Security Office at 1,265.85 THB.
Hospital and nursing administrators can use the results of this study as a database to manage
and improve the service activities for patients with pneumonia, cerebral infarction and chronic
obstructive pulmonary disease with acute exacerbation that is appropriate to the budget
allocated from the National Health Security Office.
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