Page 34 - Chiang rai medical journal

นิพนธ์ต้นฉบับ
ปาริชาติ ฝาระมี, เด่นพงษ์ วงศ์วิจิตร, พิษณุรักษ์ กันทวี,
รัชนี สรรเสริญ, ภมรศรี ศรีวงค์พันธ์

RESULTS

This study showed that the total cost of Hemodialysis unit was
73,613,211.80 baht. The average cost per visits of Hemodialysis unit at the

outpatient department in the fiscal year 2014 was 1,467.45 baht. Total number of
visits for Hemodialysis service was 50,164 visits. The Routine Service Cost (RSC)

was 1,389.24 baht/ visit while the Medical Care Cost (MCC) was 81.68 baht/ visit.
While the direct cost was 1,382.82 baht, indirect cost from supporting
organization was 84.64 baht, other costs were shown as follows; labor cost 145.50

baht, material cost 1,171.90 baht, investment cost 66.50 baht and nursing service
cost per time 139.63 baht.

Hemodialysis machine depreciation cost per visits was 55.82 Baht. The
Routine service cost to unit was 1414.42 baht/ visit. The highest amount was the

material cost, followed by labor cost and lower investment cost at 10.8%,
80.8%,8.5% or in the ratio of the material cost labor cost and investment cost

was 1.3 : 9.5 : 1.0, respectively. The cost recovery of Hemodialysis unit for

outpatient at Chiang Rai Prachanukroh Hospital in 2014 in the aspect of Accrual
Cost Recovery (ACR) was 102.2%. The cost recovery in terms of net income was
96.7 %.

DISCUSSION AND CONCLUSION

This study revealed that the material cost showed the highest influence
on total cost of Hemodialysis unit for outpatient department. The cost per unit of

Hemodialysis unit for out-patient departments was lower than the collected cost

from the Comprehensive Insurance Scheme. Therefore, this information could be
used as the basic information in order to further set an effective cost
management for a public health administration and control.

KEYWORDS

unit cost, income and cost recovery, Chronic Kidney disease, hemodialysis

*School of Health Science, Mae Fah Luang University

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