Activity-Based Costing of Public Hospital Categorizing in Disease Groups Case Study : Bangkhuntian Geriatric Hospital

Abstract

Activites-driver costs Analysis of Bangkhuntian Geriatric Hospital is cost controlling. Attention inactivity management and related costs of administration divided into several part included General Administration, Nursing department , Medical service, Dental department And Medical department. Costs data collections sort out as administration. There are 5 diseases of the elder include Diabetes, Hypertension hyperlipidemia Osteoarthritis, Geriatric syndrome ,Insomnia ,etc. Factors of treatment are Complexity of the disease, Continual treatment, Incurrent disease and Duration of treatment. Sub-factors are Gender, Age and BMI. The weight of the factor was calculated used for multiplying with the cost per minute of activity in the
medical department. The results were indicated that direct labor costs were higher than overheads so that it should limit cost reduction method meanwhile optimize performance by effective technology and effective management. Mean of activity based cost of each departments were Medical records was 6.33 baht per minute, Out-Patient-Department was 1.10 Baht per minute, Emergency Department was 47.32 Baht per minute, Medical department was 1.69 baht per minute, Dental Department was 45.93 Baht per minute And the pharmacy department 2.38 baht per minute. The results of this study should be used in operation planning and accumulation database system of resource usage in hospitals for increasing high performance.