การศึกษาต้นทุนต่อหน่วยของการรักษาผู้ป่วยภูมิแพ้โดยการฉีดวัคซีนที่คลินิกภูมิแพ้ ห้องตรวจโรคหู คอ จมูก โรงพยาบาลตำรวจ

Abstract

To determine the unit cost of subcutaneous immunotherapy in patients with allergic rhinitis allergic rhinitis clinic E.N.T. Department in Police General Hospital in the fiscal year 2008. Material and methods: The number of patients’ hospital billings were analyzed by frequency percentage average and medical records of patient with allergic rhinitis as well as any expenses including labour cost material cost and capital cost from October 1, 2007 to September 30, 2008 The total direct cost and the unit cost were calculated by using the Microsolf Word 2003 program. Results: There were 18 cases of patient with allergic rhinitis in allergic rhinitis clinic men 6 cases women 12 cases. There were 170 patient attending in the fiscal year 2008. The total income was 36,350 baht. The total direct cost was 191,442.57 baht including labour cost was 108,521.47 baht (56.96%), Material cost was 66,343.80 baht (34.66%) and electricity with water on tap cost was 6,335.16 baht (3.30%) capital cost was 10,242.14 baht (3.30%) The unit cost was 1,126.13 baht which was 912.13 baht greater than everage charge for service provided. Conclusion: The unit cost of subcutaneous immunotherapy was 1,126.13 baht. The unit cost was 912.13 baht above the set price. The proportion of labour cost to material cost and capital cost was 56.69: 37.96: 5.35. The break-even point would have been 556 cases, so we have to increaes the output to more than 556 cases per year or 46 cases per month to keep up with the high costs.