การวิเคราะห์ต้นทุนการให้บริการของโรงพยาบาลสัตว์ แห่งหนึ่งในภาคเหนือ

Abstract

The objective of this independent study was to analyze the service cost and the unit cost of an Animal Hospital in the Northern Region, both for the out-patient and in-patient service. The financial data were collected from the Hospital’s certified financial statement for the year 2018 by the accounting auditor, the yearly financial report showing the results of operation for 2018, monthly trial balance sheet, a registered asset list, and various statistical reports form the customer information department. The data were analyzed by using simultaneous equation method and the computer program for the equation solving. The result of the study showed that the total service cost of the out-patient service was 16,866,983.44 baths with 28,578 patient units and the unit cost of service was 590.21 baths per patient. While the total service cost of the in-patient service was 5,008,577.68 baths with 2,485 patient units and 6,784 admissions. The unit cost of service was 2,015.52 baths per patient and 738.29 baths per a day stay. In conclusion, this study indicated that the most important contributing factor of the cost structure was the labor cost, with the material cost and the investment cost came in second and third place, respectively. In order for the service cost to be minimized, the efficient resource utilization and management could be provided to every department for further policy implementation.