Prevention and promotion activities-based costing of primary care unit : a case fo Salalumduan, Sakaeo province, Thailand

Name: Wannaporn Sopanna

LCSH: Activity-based costing

MeSH: Cost and Cost Analysis

MeSH: Health Promotion

MeSH: Primary Health Care

MeSH: Primary Prevention

Abstract: The aim of this study was to identify the cost of prevention and promotion (P&P) activities, total cost and unit cost according the activity-based costing hierarchy in Salalumduan Primary Care Unit (PCU). This study was a cross-sectional study and the three principles used in the Activities-Based Costing (ABC) were activity analysis, activity costing and performance measurement. An activity dictionary was written at the first stage of the study to analyze activities that were used for the self-administered questionnaire. Data collection on information related to the study using this questionnaire was conducted from the 15th to 29th of December 2003. Moreover, the data collections regarding ABC were collected from financial records of FY 2003 from the 1st to the 29th of January 2004. The performance measurement was used to calculate the unit cost and categorize according to the ABC hierarchy. The results of this study showed that the P&P cost of Salalumduan PCU in the FY 2003 was 1,186,497.59 baht. The government funding of P&P capital cost was 927,740.93 baht and labor cost within the P&P activities was 636,681.59 baht. The operating cost was 101,055.86 baht and the capital cost was 167,586.81 baht. The Non- UC budget was 22,416.67 baht and the amount from other organizations funding support was 258,756.66 baht. This study also described in detail how the P&P budget (recurrent cost, direct cost, indirect cost and total cost) is distributed over the different health activities and sub-activities. The accepted facility sustaining level cost was 22.43% according to this study. The conference and meeting activity was the highest cost among all activities. The lowest unit cost was in the sanitation and environmental health services sub-activity which accounted for 2.18 baht/household. The total cost and labor cost in this study were compared to the findings of previous studies and the Thai national average. The implications of this study are to standardize the recording system for effective implementation of ABC among all PCUs in Thailand in the near future and to use as predictive information for planning and managing ABC at the primary care level.

Mahidol University

Address: NAKHON PATHOM

Email: liwww@mahidol.ac.th

Name: KanKaani Chamroonsawasdi

Role: Thesis Advisors

Created: 2004

Modified: 2553-03-16

Issued: 2010-02-01

วิทยานิพนธ์/Thesis

application/pdf

ISBN: 9740443303

CallNumber: TH W249p 2004

eng

Spatial: Sakaeo

DegreeName: Master of Primary Health Care Management

Level: Master's Degree

Descipline: Primary Health Care Management

Grantor: Mahidol University

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