Omar A O, Komakech W, Hassan A H, Singh C H, Imoko J
Istituto Superiore di Sanita, Rome, Italy.
East Afr Med J. 1995 Sep;72(9):591-8.
A descriptive cross-sectional, retrospective cost analysis was conducted in a public and private hospitals in Arua district, Uganda with the aim of assessing the resource use, costs, and financing of those hospitals. It employed the "full costing" approach to hospital costing. The results showed that most of the government recurrent expenditure on health facilities in the district went to the public hospital, while most of the revenues at the private hospital was from donations. The distribution of costs by category of inputs showed that materials and supplies costs were highest in both hospital, followed by employee costs. The administration, pharmacy and store had the highest cost at both hospitals. The cost of the kitchen was very high in the public hospital. The ratio of the unit costs of an out patient visit to an inpatient day and to the unit cost per case treated was 1:1:6 in the private and 1:7:46 in the public. This indicates the relative low cost of public hospital outpatient service and the relative high cost of the outpatient in the private hospital. The employee costs and the drug costs were the most important components of the unit costs in the OPD at both hospitals while in the inpatient wards, besides the above mentioned components, there were also the kitchen, blood bank (public) and theatre in both hospitals. It is concluded that hospitals should look for ways of increasing the level of recurrent funding available to them by increasing the efficiency of their operations and by mobilising additional resources from other sources other than government.
在乌干达阿鲁阿区的一家公立医院和一家私立医院进行了一项描述性横断面回顾性成本分析，目的是评估这些医院的资源使用、成本和融资情况。该分析采用了“完全成本核算”方法来计算医院成本。结果显示，该地区政府在卫生设施方面的大部分经常性支出流向了公立医院，而私立医院的大部分收入来自捐赠。按投入类别划分的成本分布表明，两家医院的材料和供应成本最高，其次是员工成本。行政、药房和仓库在两家医院的成本最高。公立医院的厨房成本非常高。私立医院门诊就诊单位成本与住院日单位成本以及每例治疗单位成本的比率为1:1:6，公立医院为1:7:46。这表明公立医院门诊服务成本相对较低，而私立医院门诊成本相对较高。员工成本和药品成本是两家医院门诊部门单位成本的最重要组成部分，而在住院病房，除上述组成部分外，两家医院还有厨房、血库（公立医院）和手术室。结论是，医院应通过提高运营效率和从政府以外的其他来源筹集额外资源，寻找增加其可获得的经常性资金水平的方法。
