Activity-Based Costing of the Nurse Anesthetist Curriculum Faculty of Medicine Ramathibodi Hospital Academic Year 2023

Abstract

This study aimed to examine the actual costs in the production of nurse anesthetists at the Department of Anesthesiology, Faculty of Medicine Ramathibodi Hospital, in the academic year 2023. The analysis covered both the total cost of the whole curriculum and the average cost per trainee per year. The study employed an activity-based costing (ABC) method, based on the activity dictionary developed for the program. The costs were classified into two categories: (1) recurrent costs (labor, materials, and utilities) and (2) capital costs (depreciation of equipment and facilities). The nurse anesthetist training program consisted of five core activities: program administration and curriculum development, theoretical instruction, clinical practice, student assessment, and program evaluation. In the academic year 2023, the program enrolled 31 students and involved 39 faculty members and staff. The total cost of the program was 2,580,119 Thai baht per year, or an average of 83,230 baht per trainee. However, the tuition fee charged per trainee was 50,000 baht, indicating that the actual cost per head exceeded the revenue received. The findings highlight the budgetary burden borne by the department and emphasize the need to enhance cost management efficiency in order to sustainably support the development of specialized anesthesia nursing. This aligns with the national healthcare development strategy aimed at improving both quality and equity in the Thai healthcare system.  Policy implication: The results of this study can be utilized to support budget planning and resource management for the nurse anesthetist training program, enhancing cost-effectiveness and operational efficiency. Furthermore, the methodology and findings can serve as a model for cost analysis in other specialized medical education programs in academic and training institutions.