ต้นทุนต่อหน่วยบริการโดยวิธีบัญชีต้นทุนของโรงพยาบาลศูนย์/โรงพยาบาลทั่วไป 9 แห่ง ปี พ.ศ.2539-40

Abstract

Cost per Service of 9 General and Regional Hospitals Estimated by Cost-accounting Technique (1996-1997)The purpose of this study was to estimate cost per care of 9 of the general and regional hospitals to be beneficial for improving hospital efficiency. To speed up the study, the capital costs were not taken into consideration. The technique of cost allocation was used with the simultaneous equation. Variations of data were obvious for example the cost per OPD and IPD care ranging from 205 to 532 baht and 4,604 to 7,751 baht. Delivery behaviours of the providers were assumed as a major cause of such variations. In regard to economies of scale, the appropriate bed size of the hospital was around 400-600.