Activity-Based Costing of Malaria Patient Admissions (Fiscal Year 2009), Hospital for Tropical Diseases, Faculty of Tropical Medicine, Mahidol University, Thailand

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Sirilak Baingern
Sukhontha Kongsin
Udomsak Silachamroon
Kanittha Chamroonsawasdi



This cross-sectional descriptive study analyzed the activity-based costing of malaria caseadmissions at the Outpatient Department, Hospital for Tropical Diseases. Expenditure wasclassified by the provider into operating costs and capital costs. Malaria case-admission data werecollected via interview, using the financial records of fiscal year 2009, and by service observationin April-June 2009. Nine major activities were involved in malaria-case admission, starting withservices provided at the Outpatient Department through admission to the hospital ward. The totalcost of malaria case admissions incurred in fiscal year 2009 was 365,360.38 THB; about 81.42% wereoperating costs and 18.58% capital costs. The unit cost of malaria case admission was 1,343.24 THB.The highest operating costs were office materials and medical supplies, accounting for 56%. Thethree most costly activities were screening, laboratory work, and charging for services, respectively.The results of this study are useful for administrators seeking to control costs, and allocate resourceseffectively and efficiently, and for those looking to apply cost analysis in other tropical-disease sectionsof the Hospital.

Keywords: activity-based costing, cost driver, admission, patients, malaria

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