Abstract
Financial report plays an important role in organization management. Nowadays, each hospital, however, has its own format of financial report and provides inadequate financial information. Therefore, it is difficult to compare the managing performance of each hospital. The objective of this research is to set up the standard form of financial report, which could be used for evaluation of hospital efficiency.In this study, we developed the new financial report format and the service cost data had been filled in (accrual basis), which could be categorized into 2 groups: outpatients and inpatients. Furthermore, we calculated service cost for each group based on three types of health insurance policy, i.e. 30 baht, social welfare, government officer, using data from Bhuddhachinnarat Hospital during January-May 2003. The result showed that the average outpatient’s unit cost/visit =1, 039.20 and the average inpatient’s unit cost/head = 14,967.68. Moreover, we found that outpatient’s unit cost/visit for 30 baht and social welfare is similar, whereas unit cost/visit for government officer is relatively high. In case of inpatient, the lowest unit cost/head is social welfare, 30 baht and government officers, respectively. In addition, comparison of service cost of each health insurance policy showed that only the difference in medicine cost affected the difference in outpatient’s unit cost/visit. In case of inpatient, not only the difference in medicine cost but also other service cost affected the difference in inpatient’s unit cost/visit.The result from this study is useful for the health authority and other involved users to obtain the proper financial report in the same format. Evaluation of hospital efficiency can be readily performed and comparison between each hospital can be assessed.
