Cost analysis and service charge: a case study of the service charge at Songklanagarind Hospital
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Date
2010-01-15
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Songklanagarind Medical Journal
Abstract
This study evaluated the early results of the capital costs at Songklanagarind Hospital and compared them with those of both the Ministry of Public Health (MoPH) and the Comptroller General's Department. The cost analysis was performed using Microsoft's Excel Program.The study showed that the costs in the Department of Radiology are influenced by the chemicals used and it was found that there are different capital costs compared to the Ministry of Public Health (MoPH) and the Comptroller General's Department due to their different costing method. The factors that have influenced the costing method and its service charge in the Department of Pathology are both the chemicals and materials. In comparison with the MoPH and the Comptroller General's Department it has been found that the service charge was different due to the different costing method that included the cost of chemicals and materials that were bought at different prices. The Departments of Orthopedic Surgery and Physical Medicine; Internal Medicine and Surgery had differences compared to the MoPH and the Comptroller General's Department due to differences in the costing of wages and durable goods costs.
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Songklanagarind Medical Journal; Vol. 26 No. 1 Jan-Feb 2008; 85-97