Total Direct Cost Analysis of Walailak University Hospital, Nakhon Si Thammarat Province

Abstract

This study aimed to study the total direct costs of Walailak University Hospital, Nakhon Si Thammarat province, fiscal year 2022 (from October 2021 - September 2022) by retrospective study. The secondary data is collected from existing sources. This cost study looked at only as provider. The study design is descriptive research to find numbers, percentages and proportions, which describe the characteristics of cost. The results of the study showed that, the total direct costs of Walailak University Hospital (fiscal year 2022) was 537,868,483.03 baht. The proportion of capital cost: labor cost: material cost was 48.82: 25.62: 25.56, respectively. The capital costs have the highest proportion, most of which are equipment depreciation (52.56 %), followed by depreciation of building (42.33 %) and the lowest cost is the depreciation of computer programs (2.38 %). The Labor costs, the salary and regular wages are the highest cost (64.34 %), followed by part time compensation (Overtime pay) (15.35 %) and the lowest cost is welfare costs (7.90 %). The material cost, the supplies are the highest cost (85.22 %), followed by the material expense (12.35 %) and the lowest cost is the utilities expense (2.43 %). However, this study has limitations: the unit cost data began recording in the second quarter of fiscal year 2022. Therefore, the total direct costs of each unit cannot be distributed to patient care unit and analyze the unit cost of service.