ที่มา:วารสาร คณะสัตวแพทยศาสตร์

หัวเรื่อง:ไม่มีชื่อไทย (ชื่ออังกฤษ : Service Cost and Unit Cost Analysis of Kasetsart University Veterinary Teaching Hospital Nongpo in the Fiscal Year 2008)

ผู้เขียน:Kaittisak Tancharoen, Kanitha chamroonsawatdi, Sukontha Kongsin, Anuchai Pinyopumintr

สื่อสิ่งพิมพ์:pdf

Abstract

The purpose of this descriptive stydy was to analyze the costs and unit cost of patient service at Kasetsart University Veterinary Teaching Hospital, Nongpo (KUVTH-NP) for the fiscal year 2008 (first of October 2007 - thirtieths September 2008) This analysis was conducts form provider's perspective. All related unit in KUVTH-NP were classified in three categories of cost center: (1) NOn-Revenue Producing Cost Center (NRPCC);(2) Revenue Producing Cost Center (RPCC); (3) Patient service (PS). The total direct cost was calculated for capital cost. material cost and labor cost of each cost center. Appropriate allocation criteria were used to allocate total direct cost and labor cost of each cost center. Appropriate allocation criteria were used to allocate total direct cost from NRPCC and RPCC to PS by simultaneous equation method. Currency units were present in Thai Baht. Total direct cost was 14,596,941.49 baht. The percentagesof capital costs, material cost and labor cost were 10.06, 38.43 and 51.51 respectively. the unit cost of small animal outpatient section (OPD-SA) is 450.73 baht/visit. The unit cost of small animal inpatient section (IPD-SA) was 3,168.12 baht/case or 309.03 bath/day. The unit cost of large animal outpatient (OPD-LA) was 798.55 baht/case. The unit cost of hoof trim section (HT-LA) was 709.41 baht/case. The unit cost of dairy farm consultant section (DFC-LA) was 1,079.16 baht/farm visit or 69.59 baht/cow. The ratio of routine service cost: medical care cost of KUVTH-NP, small animal department and large animal department was 0.66:0.34,0.58:0.42 and 0.92:0.08, respectively. The cost charge ratio of OPD-SA,IPK-SA, OPD-LA, DFC-LA and HT-LA was 0.87,2.14,1.64,1.41 and 1.35 respectively. The result showed the actual patient service cost of KUVTH -NP. The executive should be considered to optimization service charge rate to balance the actual service cost. It can also be used as guidelines for analysis cost and unit cost of animal hospital.

Article Info

วารสาร คณะสัตวแพทยศาสตร์(Journal of Kasetsart Veterinarians), Volume 021, Issue 2, May 11 - Aug 11, Page 94 - 106 |  PDF |  Page