Individual Patient-Level Cost Study: Micro-Costing Method with Cost Matrix (การศึกษาต้นทุนการให้บริการผู้ป่วยระดับรายบุคคล โดยวิธี Micro-costing with Cost Matrix)

The previous Individual patient-level cost study in Thailand use charge-cost ratio to allocated cost to each patient. The study revealed that the accuracy of charge data was very influenced to the accuracy of cost. This study represented a technical detail on individual patient-level costing of micro costing with cost matrix method. This method consisted of 2 processes. There were hospital cost analysis with conventional method and Individual patient-level cost analysis with cost matrix. The second process, cost matrix, consisted of 2 steps. First step, service item cost allocation, calculated each service costs from each absorbing cost centers. The second step summarized each service cost to each patient costs. Cost data derived from 2 hospitals. The results show the individual patient-level cost of 167,598 cases and 121,025 outpatients, 10,415 inpatients and 5,793 inpatients respectively. The average unit cost of outpatients was 393.12 baht per visit and 463.89 baht per visit. And the average unit cost of inpatients is 14,351.62 baht per relative weight and 12,759.30 baht per RW or 2,870.81 baht per patient-day and 2,029.53 baht per patient-day. The individual patient-level costing study with micro costing with cost matrix method show how to calculate individual patient cost with more accuracy with the hospital service. This may be useful for another further study that need individual patient cost data. Key words: individual patient-level cost, OPD unit cost, IPD unit cost, hospital cost study