Hospital Costing Study in Thai Border Area Hospitals Under Ministry of Public Health, 2010-2011 (ต้นทุนในการให้บริการของโรงพยาบาลพื้นที่ชายแดนในสังกัดสำนักงานปลัดกระทรวงสาธารณสุข ปี 2554 - 2555)

This study was aimed at collecting the costing data from 3 hospital at Thai border area such as Umphang hospital, Tha-songyang hospital in Tak province and Pang-mapha hospital in Maehongson province. The cost study in 2011 is the retrospective study, but the study in 2012 is the prospective study. This all was calculated under the conventional method and combine with applied microcosting method, which used charge-cost ratio as the Individual patient allocation factors. The results revealed that the service unit cost of this border area hospitals were similar to the average unit cost of all generalized rural hospitals, however there are many factors in the border area that can increase the service unit cost. The main cost in these hospitals is labour cost, material cost and the least cost is capital cost. The study show no evidence about difference in service unit cost between patients from all rightscheme, except third-party accidental insurance, this show the mission of all border area hospital to serve all patients type include the migrants. So these type of hospitals need more budget to support their service. Key words: hospital cost study, OPD unit cost , IPD unit cost, border area hospital, migrants