การวิเคราะห์ต้นทุนการให้บริการผู้ป่วยนอกชาวต่างด้าวของโรงพยาบาลเชียงแสน จังหวัดเชียงราย

Abstract

This independent study aimed to analyzing cost in resident alien out-patient service in Chiang Sean hospital Chiang Rai province for the annual budget year 2013. The secondary data in 3 cost centers such as Non - revenue producing cost center, Revenue producing cost center and Outpatient service cost center. The allocation is based on simultaneous linear equation. In addition to studied of issues obstacles and revisions within recommendations of the hospital’s service cost management by interviewing of executive and officers. Total cost of Chiang Sean hospital was 82,117,638.43 baht, categorized as wage, material and investment representing 60.48%, 35.89% and 3.63% respectively. While the highest unit cost was a mental health service unit of 4,991.37 baht per unit. On the other hand, the lowest unit cost was drugs and tobacco treatment service unit of 93.86 baht per unit. For the cost of resident alien outpatient service was 8,025,597.25 baht, representing 10.90 % of total cost. The highest resident alien’s out-patient service was sanitation and disease prevention service representing 54.33 % of service’s cost and the lowest resident alien’s outpatient service was Thai traditional medicine service representing 0.10 % of service’s cost. As the result of interviewing found that the hospital was incomplete in cost data collection and lack of budget. In revision and recommendation, the hospital use a economizing measurement and training officers for develop the organization.