Unit cost analysis of one day surgery in inguinal hernia of Det-Udom Crown Prince Hospital, Ubon Ratchathani Province

Abstract

This retrospective descriptive research was to study the unit cost and the treatment cost of one-day surgery for inguinal hernia reversal as classified by hospital medical expenses at Det-Udom Royal Crown Prince Hospital, Ubon Ratchathani province in the fiscal year 2021. The study included 102 patients with unilateral and bilateral inguinal hernia. The traditional method was used to calculate the costs, which encompassed: direct costs (labor costs, material costs, investment costs), indirect costs (management costs, development costs) and healthcare costs, allocated directly. The total cost was calculated by adding direct and indirect costs. The cost per unit was determined by dividing the total cost by the number of sample groups. The cost of healthcare was calculated by dividing the healthcare expenses by the number of sample groups. The research tools employed included general data collection forms, direct cost forms, indirect cost forms, and healthcare cost forms. Data were extracted from the Hospital Information Systems program and analyzed using descriptive statistics.
          The results revealed that out of the 102 patients who underwent one-day surgery for inguinal hernia, 98 were male and 4 were female. Among them, 2 patients had unilateral inguinal hernia, while 100 patients had bilateral inguinal hernia which the average age was 58.54 ± 17.62 years. The average direct cost was 12,009.12 baht per patient, while the average indirect cost was 5,284.01 baht per patient. The overall average cost per patient was 17,293.13 baht, combining both direct and indirect costs. The average healthcare cost for the unilateral inguinal hernia group was 15,611.81 baht, and for the bilateral inguinal hernia group, it was 21,333.00 baht per patient. The overall average healthcare cost was 15,723.99 baht per patient.
         Therefore, the unit cost of one-day surgery for inguinal hernia at the hospital can be utilized for cost unit planning, surgical cost planning, material selection, utilization quantities, sizes, average prices, and personnel allocation for surgical planning. This ensures appropriate allocation at reasonable prices, maintaining quality, and benefiting the hospital. This process enhances the financial management efficiency of the hospital, contributing to effective financial administration.