Page 33 - Chiang rai medical journal

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โรงพยาบาลเชียงรายประชานุเคราะห์ จังหวัดเชียงราย
ปีงบประมาณ 2557

COST , REVENUE AND COST RECOVERY OF OUT PATIENT
HEMODIALYSIS AT CHIANG RAI PHACHANUKROH HOSPITAL,

CHIANG RAI PROVINCE, FISCAL YEAR 2014

Parichat Faramee * Denpong Wongwichit*Phitsanuruk Kanthawee.* Rachanee Sunsern* Pamornsri Sriwongpan*

ABSTRACT

BACKGROUND
The incidence of Chronic Kidney disease (CKD) is growing. Hemodialysis
have become effective in patients with renal insufficiency. This research study

was intended to investigate the total cost of hemodialysis among CKD patients by
focusing on total service cost in order to apply the data as a basic information to
an effective public health administration and planning. be able to inform the

investment decision in public health. In addition, the equal and standard services

will be determined.
OBJECTIVES
This research was aimed to identify the total cost, unit cost, labor cost,

material cost, investment cost and income and cost recovery of Hemodialysis
unit for the fiscal year 2014 in the outpatient department at Chiangrai
Prachanukroh Hospital, Chiang Rai.

METHODS

The retrospective study was carried out on the perspective of health care
service. Data was collected by using recording forms of labor cost, material cost,
and capital. Cost analysis of this study was divided into 3 groups including Non-

Revenue Producing Cost Center (NRPCC), Revenue Producing Cost Center (RPCC)
and Patient Service (PS). The total cost was consisted of direct and indirect costs.
The indirect cost was allocated by using the step-down method. The unit

cost was analyzed from total cost divided by the number of out-patient visits in

the fiscal year 2014. The cost recovery rate was analyzed from the revenue
divided by total cost.

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