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Unit cost analysis of Thai massage: Case study from Huayploo Hospital, Thailand |
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| รหัสดีโอไอ | |
| Creator | 1. R. Chalongsuk 2. W. Patomsirisakun 3. S. kiddee 4. S. Doltrakan 5. S. Pherm-ariyasap |
| Title | Unit cost analysis of Thai massage: Case study from Huayploo Hospital, Thailand |
| Publisher | Faculty of Pharmacy, Mahidol University |
| Publication Year | 2558 |
| Journal Title | Mahidol University Journal of Pharmaceutical Sciences |
| Journal Vol. | 42 |
| Journal No. | 1 |
| Page no. | 29-38 |
| Keyword | Unit cost,Thai massage,activity-based costing |
| Abstract | This paper is a report of a study conducted to evaluate the unit cost of Thai massage at Thai Traditional Medicine Centre in Huayploo Hospital, Thailand. A retrospective cost analysis was performed on body massage services in 2013 fiscal year. The data on the costs of the direct costs were retrieved from the center records of Thai Traditional Medicine Centre, Huayploo Hospital. The indirect cost which had no record were estimated by the Head of Thai Traditional Medicine Centre. The unit costs of massage were calculated based on the activity-based costing. The unit cost analysis begins with the construction of a detailed flow diagram incorporating each activity in the process of massage. The cost of each activity is then calculated, and the two are linked. One-way sensitivity analyses were undertaken where each parameter was varied through a range of plausible values (rate of service utilization per day and direct massagers' wage) and changes to the base results were observed. |
