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Background : The descriptive retrospective study of Khon Kaen Hospital unit cost in the fiscal year 1997 was continued from the study in the year 1996.
Objective : To determin the Khon Kaen Hospital unit cost the fiscal year 1997 and compare to the unit cost in the fiscal year 1996
Design : The study was performed by using the procedure of unit cost evaluation of general and regional hospital. Cost allocation was classified by simultaneous equatin method. The data was collected from the secondary sources recorded during the fiscal year 1997 (1 October 1996 to 30 September 1997)
Results : Compare to the fiscal year 1996, the total direct cost in the 1997 fiscal year was 18% increasing, from 411 to 484 million baht. However, the labor:material:capital costs ratio was similar. That was 49:44:7 in 1997 fiscal year. The unit cost of outpatient service in 1997 fiscal year was 3% increasing, from 236 to 242 bath/visit. Meanwhile the unit cost of inpatient service was 14% increasing, from 1241 to 1418 baht/hospital day.
Conclusion : The study of hospital unit cost for 2 consective fiscal years help us clarity the Khon Kaen for ongoing health economic studies which are very important for decision making and resource management.
Key Word : Unit cost, Hospital, Health economic.