การวิเคราะห์แนวโน้มต้นทุนอัตราค่าบริการ : กรณีศึกษาอัตราค่าบริการโรงพยาบาลสงขลานครินทร์

Abstract

Cost Analysis of Service Fees : A Case Study of Service Fees at Songklanagarind Hospital

The Cost Analysis of Service Fees included costs of materials, medicinal liquids, durable goods, and operational costs. Its objective was to establish a database of service fees that analyzed cost systematically and covering all possible change factors in the future. Changes in costs of materials, medicinal liquids, and durable goods were divided into 4 levels: 10%, 20%, 30%, and 40%. Operational costs were divided into 5 levels: 10%, 20%, 30%, 40%, and 50%. Data on cost increases were collected from all departments and units and compared with the current service fees of the hospital.

The Departments of Ophthalmology and Orthopeadic Surgery are the units that provide services in the operating room. Their materials and medicinal liquids costs were unchanged due to stable market costs. However, the cost of durable goods increased by 40% since they were purchased 100% by the Faculty of Medicine without government budget support. This was different from the past, when 40% of the funding was provided from the government budget and 60% was from the Faculty of Medicine.

The Departments of Pathology, Obstetrics and Gynecology, Surgery . Their material costs increased only slightly, therefore the fees remained unchanged. However, it was agreed to increase the cost for durable goods by 40% because they are purchased 100% by the Faculty of Medicine. This analysis shows that 10-20% increases in operational costs are still at a low level. However, if costs increase by 40-50%, the service fees will be too high. Therefore, increases in operational costs should be no more than 30% in all Departments.