Unit Cost Analysis of Dermasurgery Unit's Services

Abstract

Objective: The purpose of this study was to determine the cost and unit cost of Dermasurgery Unit’s services through the perspective of a healthcare provider.
Methods: This was a retrospective study, based on the database of the Department of Dermatology and the Department of Finance, Faculty of Medicine Siriraj Hospital, including labor cost, material cost, capital cost and number of patients from documents of Dermasurgery Unit and SAP system during April 1 - September 30, 2005. Unit cost calculation was based on the official method of Cost Controlling Unit, Department of Finance, Faculty of Medicine Siriraj Hospital.
Results: The results demonstrated that the total direct cost of the Dermasurgery Unit was 1,302,798 baht. It composed of the labor cost of 690,752 baht, the material cost of 142,299 baht and the capital cost of 469,747 baht. Indirect cost of Dermasurgery Unit derived from 20% of the total direct cost was 260,560 baht. Finally, the full cost calculated by a summation of the total direct cost and the indirect cost was 1,563,359 baht. Unit cost of carbon dioxide (CO₂) laser, Q-switched Nd:YAG laser, pulsed dye laser, skin biopsy, electrocautery and cryosurgery were 1,413.11 baht, 1,272.52 baht, 2,795.35 baht, 485.89 baht, 326.92 baht and 119.53 baht, respectively. The other treatments such as chemical peeling, intramuscular injection, intralesional corticosteroids injection, comedone extraction, wound dressing, trichloracetic acid application, suture removal, excision, iontophoresis and paring had the same unit cost of 115.15 baht.
Conclusion: The study enabled us to know the unit cost of Dermasurgery Unit’s services which may be used as primary information for pricing strategy and resources allocation by the administrative board of the Department of Dermatology.