With to the cost per patient per day based on medical NTC, CCU · With regard to the cost per...
Transcript of With to the cost per patient per day based on medical NTC, CCU · With regard to the cost per...
Resource Book I: Costing for Hospital Management
With regard to the cost per patient per day based on medical specialties, the cost at the NTC, the Dialysis Unit and CCU is high. This is because the number of inpatient days of these departments is short compared to other departments.
6,846 6,466
4,964
2,574
2,479 2,182
2,101 1,831
1,709
1,658 1,281 1,223
1,220
1,218
1,106
1,085 1,028
999 929 796
763 456 322 229
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
NTC
Dialysis
CCU
ENT
Urology
Bhikku
Neu
logy
Neo
natal
A & E
Oncology
Gynaecology
Obstetric
Eye
Rheu
matology
Dermatology
Med
ical
Surgical
Chest
Paed
iatric
Psychiatric
Ortho
paed
icDen
tal
OPD
Clinics
Rs.
FIGURE 5‐ 9: COST PER PATIENT PER DAY
27,875
20,629
16,681
13,739 12,280 11,284
9,639 8,488
7,983 7,722
6,767 4,946 4,902
4,747 4,627 3,699
3,618 3,294
3,216 2,599 1,995
1,709 322
229
0
5,000
10,000
15,000
20,000
25,000
30,000
Dialysis
Neu
logy
CCU
Bhikku
Rheu
matology
Oncolog
yNeo
natal
Urology
Psychiatric
NTC
Chest
Dermatolog
yGynaecology
ENT
Ortho
paed
icSurgical
Eye
Med
ical
Obstetric
Paed
iatric
Den
tal
A & E
OPD
Clinics
Rs.
FIGURE 5‐ 10: COST PER PATIENT
131
Med
ical
Surgical
Total cost
(000
Rs) 105,280 90,122
No. of P
atient
Adm
ission
31,415 24,007
Total N
o. of
Inpa
tien
t Days
95,355 86,335
No. of O
ut‐
Patien
t
Cost per
Patien
t (Rs)
3,351 3,754
Cost per
Patien
t pe
r Day (R
s) 1,104 1,044
Obstetric
Gynaecology
Paed
iatric
2 97,745 38,209 26,3
7 30,732 7,686 10,1
5 80,839 29,404 28,2
4 3,181 4,971 2,6
4 1,209 1,299 9
Paed
iatric
Urology
Ortho
paed
ic
377 11,173 23,591 9
105 1,307 5,030 1
286 4,475 30,508 8
610 8,548 4,690 4
933 2,497 773 1
TABLE 5
Dermatology
Rheu
matology
A & E
9,795 12,485 90,806
1,962 1,013 52,096
8,771 10,217
4,993 12,325 1,743
1,117 1,222 1,743
‐ 10: CALCULATION OF CO
Bhikku
CCU
Neo
natal
6,316 19,139 33,324
456 1,124 3,422
2,871 3,777 18,015
13,851 17,027 9,738
2,200 5,067 1,850
Reso
OST PER PATIENT, COST PE
ENT
Den
tal
Oncology
20,446 2,511 5,040
4,246 1,252 446
7,832 5,479 3,036
4,815 2,006 11,301
2,611 458 1,660
ource Book I: Cost
ER DAY
Psychiatric
Chest
Neu
logy
0 16,135 12,171 12,9
6 2,002 1,777 6
6 20,090 12,041 6,1
1 8,059 6,849 20,7
0 803 1,011 2,1
ting for Hospital M
Neu
logy
Eye
Dialysis
930 16,693 8,484 4
622 4,585 302
107 13,599 1,302
788 3,641 28,093
117 1,227 6,516
Management
131
NTC
OPD
Clinics
2,475 114,046 97,399
4,984
5,622
346,845 423,993
8,522 329 230
7,555 329 230
TOTA
L
912,693
190,571
473,961
770,838
Resource Book I: Costing for Hospital Management
5.2.5 ISSUES ARISING FROM COST ACCOUNTING
Presently THK does not use a specified cost centre system. For our study purposes, we identified some cost centres. Improving Management would necessitate identifying appropriate cost centres for the hospital.
Due to the lack of predetermined cost centres it became necessary to allocate staff to the cost centres based on information provided by the staff. Where staffs are involved in more than one cost centre their responses may have been misleading.
Other issues/shortcomings identified during the study were as follows:
133
DrugPharConsStor
DrugPharCons
DrugpharconsStor
OPD
Clini
ConsGen
Labo
Acco
Indo
Cost Centre
g stores, Indoor rmacy Surgical sumables re
g stores, Indoor rmacy Surgical sumable Store
g Stores, Indoor rmacy Surgical sumable re
D and Clinic Pharmacy
ic dispensaries
sumables stores, eral stores
oratory tests
ounts Department
oor pharmacy
It is very difficult to fdrug issued. (Presentlpages for each drug. Ais next entered in Therefore a drug regissame drug, but in sevquantities then becom
It is difficult to find out
Some issues are enterIt is difficult to find related to which ward.
No Separate entries fdrugs.
There are no separate
Some issues are enterIt is difficult to find related to which ward.
It is difficult to find otested per cost centre.
Most of the data is not
Medical Oxygen issues
TABLE 5‐ 11:
Issue
ind out the amount of ely the register has sepaAfter finishing the page, dthe next available spater has several pages for veral places. Adding up dmes difficult)
t the price of drugs.
red for more than one wout which issue is actu.
for OPD and Clinic patie
entries by clinic.
red for more than one wout which issue is actu.
out the number of sam.
t entered cost centre wise
s not entered by cost cen
ISSUES AND SHORTCOMIN
Pr
each rate data ace. the
drug
Current the purpobalance stock foordering purposes
Current purpose i
ard. ually
They issue the drcentre
ents’ They issue the drcounter.
OPD and clinic dru
ard. ually
They issue the itcentre wise
ples There is no nlaboratory cost pe
e. They are only intcosts.
tre They are only intotal cost.
NGS IDENTIFIED
robable cause
ose of this book is to findor a particular drug for s.
s only to balance stocks.
rugs by specialty not by
rugs to patients at the sa
ug usage recorded togeth
tems specialty wise not
necessity to calculate er cost centre.
terested in recording ac
nterested in entering ac
Meth
Improv
the re‐
Keep enough padrug issues basedprevious consuallocated pages particular drug register.
The price and theeach drug to be ccentre.
cost They should issuwise /cost centre
ame Separate counteclinics are needed
her Use separate paclinics.
cost They should issuwise /cost centre
the A new cost registration syste
ctual Prepare vouchersdetails such as tothe particular cos
ctual Issues should bcentre wise.
hod of
vement
ages to enter the d on knowledge of umption. If the are finished for a uses the next
Easquaissucen
e amount issued of calculated per cost
Cosdev
ue the drugs ward wise.
It findcen
ers for OPD and d.
OPphatrecen
ages for different Canana(imdis
ue the items ward wise.
It findcen
centre based m is needed.
Decos
s involving specific o which cost centre st relates.
Allocoswis
be entered cost Allocoswis
133
Expected Result
sy to find out the antity of each drug ued to the different cost ntres.
st awareness will velop within the system.
will become easier to d out the costs by cost ntre.
PD Pharmacy and clinic armacy can then be eated as separate cost ntres.
n then carry out cost alysis by clinic mportant for costing sease management).
will become easier to d out the costs by cost ntre.
tailed data is useful for st analysis.
ows for analyzing the st accurately cost centre se.
ows for analyzing the st accurately cost centre se.