Cost and Revenue for Managing Naresuan University Hospital Supasit Pannarunothai, MD, PhD
Sources of data Hospital outpatients and inpatients Cost of strategic management units (SMU) in 2009-2010 Education cost
Schema of cost study SMU1 SMU2 SMU3 Direct cost Indirect cost Education Routine service Ancillary cost SMU1 SMU2 SMU3 RSC/case; day Ancillary cost Patient service Outpatient Inpatient
Growth of Outputs < Growth 16%/yr < Growth 19%/yr
Growth of MD staff and Nurses < Growth 19%/yr < Growth 17%/yr
Trends of Cost and Revenue
Apportion of Cost 2009 2010
Output and Cost by SMU Baht/case or Baht/day* Output by cases or days*
Routine Service Cost RSC of inpatient case by dept RSC of outpatient visit by dept
Routine Service Cost Baht/day Baht/day
Cost per case 2009/10
Cost of Education
Cost of Education Baht/student
Conclusion Most SMUs produced higher outputs leading to lower unit costs; hence higher efficiency More details on outputs and unit costs by SMUs or by sub-SMU cost centres Using more refine cost methodology vs apportioning on previous results