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2546
π‘æπ∏åµâπ©∫—∫
µâπ∑ÿπ°“√®—¥∫√‘°“√Õ“À“√¢Õß
‚√ß欓∫“≈æ√–ª°‡°≈â“
ª“Àπ—π °π°«ß»åπÿ«—≤πå ª.æ¬., °».¡., .¡. *
Unit cost of food services in Praplokklao Hospital was retrospective research. The
objective of this research was to study the cost of food services of all 3 services, inpatient
food service cost, special inpatient food service cost and hospital personnel food service
cost. The research was to studied in the provider point of view by using data record forms
of labor cost(LC), material cost(MC), capital cost(CC) and quantity of food service. This
study was made in the half fiscal year 2003 collecting data from the 1st October 2002 to
the 31th March 2003.
The research evidently showed full cost of food service was totally 8,633,788.26 baht
the highest was material cost 6,556,185.00 baht(75.94 percent) the medium was labor cost
1,962,451.00 baht(22.73 percent) the lowest was capital cost 115,152.00 baht (1.33 percent).
The proportion of labor cost :material cost : capital cost were 22.73:75.94:1.33. The total
food services 776 person per day; inpatient 455 person per day, special inpatient 120 person
per day child day care 5-10 person per day and hospital personnel 196 person per day
The unit cost of food service 66.86 baht per day; inpatient food service cost 58.32 baht
per day (labor cost 16.74 baht, material cost 40.60 baht and capital cost 0.98 baht), special
inpatient food service cost 128.88 baht per day (labor cost 19.54 baht, material cost 108.19 baht
and capital cost 1.15 baht) and hospital personnel food service cost 36.82 baht per day (labor
cost 5.58 baht, material cost 30.91 baht and capital cost 0.33 baht). The unit cost of inpatient
food service was more expensive than standard price and the special inpatient food service
cost was cheaper than standard price.
The result of research will be use in order to planning reasonable food service in
some department of ward in the future. Moreover, it is likely to be management about
criteria of quality of food service by nutrition, transfer food and satisfaction of patient and
personnel. After evaluation and improvement private food service for developing
appropriate service in the other department.
* °≈ÿà¡æ—≤π“√–∫∫∫√‘°“√ ÿ¢¿“æ ‚√ß欓∫“≈æ√–ª°‡°≈â“ ®—ßÀ«—¥®—π∑∫ÿ√’
Vol. 20 No. 2 Apr. - Jun. 2003 J Prapokklao Hosp Clin Med Educat Center 97
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2545 ‡ªìπºŸâªÉ«¬πÕ° 391,756 √“¬ (1,370 √“¬µàÕ«—π) ª√–‚¬™πå∑’˧“¥«à“®–‰¥â√—∫
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2,225 ¡◊ÈÕµàÕ«—π ´÷ËßÕ“À“√∑’Ë®—¥∫√‘°“√ºŸâªÉ«¬·∫à߇ªìπ Õ“À“√¢Õß‚√ß欓∫“≈æ√–ª°‡°≈â“ „π™à«ß‡¥◊Õπµÿ≈“§¡
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®”°—¥‡°≈◊Õ Õ“À“√‡æ‘Ë¡‡°≈◊Õ Õ“À“√®”°—¥‚ª√µ’π µâπ∑ÿπ§à“«— ¥ÿ (material cost) ·≈–µâπ∑ÿπ§à“≈ß∑ÿπ
Õ“À“√‡æ‘Ë¡‚ª√µ’π ·≈–Õ◊Ëπ Ê) ´÷ËߺŸâªÉ«¬·µà≈–ª√–‡¿∑ (capital cost)
µâÕß°“√Õ“À“√∑’Ë¡’§ÿ≥§à“∑“ß‚¿™π“°“√∑’Ë·µ°µà“ß°—π 1. µâπ∑ÿπ§à“·√ß(labor cost) ª√–°Õ∫¥â«¬
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98 «“√ “√»Ÿπ¬å°“√»÷°…“·æ∑¬»“ µ√å§≈‘π‘° ‚√ß欓∫“≈æ√–ª°‡°≈â“ ªï∑’Ë 20 ©∫—∫∑’Ë 2 ‡¡.¬. - ¡‘.¬. 2546
®“°°“√π”µâπ∑ÿπ√«¡¡“°√–®“¬ÕÕ°‡ªìπµâπ √—∫∫√‘°“√Õ“À“√®“°ΩÉ“¬‚¿™π“°“√‚√ß欓∫“≈æ√–-
∑ÿπ¢Õß°“√®—¥∫√‘°“√Õ“À“√„π·µà≈–ª√–‡¿∑ ‚¥¬„™â ª°‡°≈â“ „π™à«ß 6 ‡¥◊Õπ æ∫«à“µâπ∑ÿπµàÕÀπ૬„π°“√
‡°≥±å®”π«π¡◊ÈÕÕ“À“√ „π™à«ß 6 ‡¥◊Õ𠇪ìπ‡°≥±å°“√ ®—¥∫√‘°“√Õ“À“√‡ªìπ¥—ßπ’È µâπ∑ÿπ°“√®—¥∫√‘°“√Õ“À“√ºŸâ
°√–®“¬µâπ∑ÿπ æ∫«à“µâπ∑ÿπ Ÿß ÿ¥‡ªìπµâπ∑ÿπ°“√®—¥ ªÉ«¬ “¡—≠ 58.32 ∫“∑µàÕ§πµàÕ«—π (§à“·√ߪ√–°Õ∫Õ“À“√
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·≈–µË” ÿ¥ ‡ªìπµâπ∑ÿπ°“√®—¥∫√‘°“√Õ“À“√·°à‡®â“Àπâ“∑’Ë Õ“À“√ 17.35 ∫“∑ §à“¢π àßÕ“À“√ 2.19 ∫“∑ §à“«— ¥ÿ
868,855.76 ∫“∑ §‘¥‡ªìπ√âÕ¬≈– 10.06 µ“¡≈”¥—∫ 108.19 ∫“∑ ·≈–§à“≈ß∑ÿπ 1.15 ∫“∑) µâπ∑ÿπ°“√®—¥∫√‘°“√
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µâπ∑ÿπÕ“À“√ µâπ∑ÿπÕ“À“√ µâπ∑ÿπÕ“À“√ µâπÿ∑πÕ“À“√
µâπ∑ÿπ
ºŸâªÉ«¬ “¡—≠ (∫“∑) ºŸâªÉ«¬æ‘‡»… (∫“∑) ‡®â“Àπâ“∑’Ë (∫“∑) ‡©≈’ˬ (∫“∑)
µâπ∑ÿπ§à“·√ß 1,385,163.99 445,597.06 331,689.77 1,962,451.00
µâπ∑ÿπ§à“«— ¥ÿ 3,358,514.96 2,458,204.31 729,438.73 6,556,185.00
- Õ“À“√ ¥ 3,076,829.80 2,377,579.58 702,655.87
- Õ“À“√·Àâß 281,712.16 90,624.73 26,782.87
µâπ∑ÿπ§à“≈ß∑ÿπ 81,278.34 26,146.61 7,727.26 115,152.26
√«¡ 4,824,984.29 2,939,947.97 868,855.76 8,633,788.26
√âÕ¬≈– 55.88 34.05 10.06 100.00
µ“√“ß∑’Ë 4 µâπ∑ÿπµàÕÀπ૬¢Õß°“√®—¥∫√‘°“√Õ“À“√¢Õß‚√ß欓∫“≈æ√–ª°‡°≈â“
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µâπ∑ÿπÕ“À“√ µâπ∑ÿπÕ“À“√ µâπ∑ÿπÕ“À“√ µâπÿ∑πÕ“À“√
µâπ∑ÿπ
ºŸâªÉ«¬ “¡—≠ (∫“∑) ºŸâªÉ«¬æ‘‡»… (∫“∑) ‡®â“Àπâ“∑’Ë (∫“∑) ‡©≈’ˬ (∫“∑)
µâπ∑ÿπ§à“·√ß 16.74 19.54 5.58 15.20
-‡µ√’¬¡·≈–ª√ÿßÕ“À“√ 14.73 17.35 5.58 13.19
-¢π àßÕ“À“√ 2.01 2.19 0 2.01
µâπ∑ÿπ§à“«— ¥ÿ 40.28 108.19 30.19 50.77
µâπ∑ÿπ§à“≈ß∑ÿπ 0.89 1.15 0.33 0.89
µâπ∑ÿπµàÕ§πµàÕ«—π 58.32 128.88 36.826 66.86
µâπ∑ÿπµàÕ§πµàÕ¡◊ÈÕ 19.44 36.82 36.82 24.55
102 «“√ “√»Ÿπ¬å°“√»÷°…“·æ∑¬»“ µ√å§≈‘π‘° ‚√ß欓∫“≈æ√–ª°‡°≈â“ ªï∑’Ë 20 ©∫—∫∑’Ë 2 ‡¡.¬. - ¡‘.¬. 2546