Proceedings of ICLT 2023

ACTIVITY-BASED COSTING FOR INTRA-HOSPITAL TRANSFER

Wapee Manopiniwes; Martin Tutko; Rom Pairsuwan

Industrial Engineering, Faculty of Engineering, Chiang Mai University, Thailand; International College of Digital Innovation, Chiang Mai University, Thailand; Department of Management and Entrepreneurship, Faculty of Business Administration, Chiang Mai University, Thailand

International Conference on Logistics & Transport 2023, Helsinki, Finland, pp. 27-33

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Abstract

Purpose: This research aims to examine the activity-based cost and evaluate the feasibility of outsourcing the intra-hospital transfer system at Nakornping Hospital, Chiang Mai. Design/methodology/approach: The research commenced by studying and collecting data on the existing procedures. Idef0 was used to present a series of functions related to intra-hospital transfer activities together with data and objects that interrelate those functions. This involved observing the activities of the intra-hospital transfer staff from start to finish, accurately timing each activity. Additionally, wages of the intra-hospital transfer staff were obtained to facilitate calculations based on the principles of activity-based costing analysis. Findings: The study showed that activities of intra-hospital transfer system can be grouped into three phases: pre-transfer, during-transfer, and post-transfer activities. The results revealed that the activitybased costing of intra-hospital transfer is higher than the budget allocated. Originality/value: Currently, Nakornping Hospital lacks cost information related to the intra-hospital transfer system services, and there has been no analysis conducted on the cost-effectiveness of outsourcing this transport systems. Hospital administrators of the inpatient ward can use the results of this study as a guideline for planning appropriate intra-hospital transfer service activities.

Keywords

Activity-Based Costing; Intra-Hospital Transfer; Idef0; Outsourcing

Citation

Wapee Manopiniwes; Martin Tutko; Rom Pairsuwan (2023). ACTIVITY-BASED COSTING FOR INTRA-HOSPITAL TRANSFER. Proceedings of the International Conference on Logistics & Transport (ICLT 2023), Helsinki, Finland, pp. 27-33.