Page 13 - วารสารกรมการแพทย์แผนไทยฯ ปีที่ 3 ฉบับที่ 1
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«“√ “√°“√·æ∑¬å·ºπ‰∑¬·≈–°“√·æ∑¬å∑“߇≈◊Õ°           ªï∑’Ë Û ©∫—∫∑’Ë Ò µÿ≈“§¡ ÚıÙ˜-¡°√“§¡ ÚıÙ¯ 11


               µ“√“ß∑’Ë 2µâπ∑ÿπ√«¡∑—ÈßÀ¡¥ (Full Cost) ·≈–µâπ∑ÿπµàÕÀπ૬ (Unit Cost) ¢Õßß“π

                           ∫√‘°“√ºŸâªÉ«¬·≈–ß“π∫√‘°“√ à߇ √‘¡ ÿ¢¿“æ

                        °‘®°√√¡     µâπ∑ÿπ∑“ßµ√ß µâπ∑ÿπ∑“ßÕâÕ¡ µâπ∑ÿπ√«¡∑—ÈßÀ¡¥ ®”π«π§√—ÈߢÕß  µâπ∑ÿπµàÕ

                                    (Direct Cost) (Indirect Cost)  (Full Cost)  °“√„Àâ∫√‘°“√/ªï Àπ૬∫√‘°“√
                                      (∫“∑)       (∫“∑)        (∫“∑)       (§√—Èß)   (∫“∑/§√—Èß)

                 ß“π∫√‘°“√ºŸâªÉ«¬
                 ¬“ ¡ÿπ‰æ√           122,765.27   70,008.46   192,773.73      1,165      165.47

                 𫥉∑¬              459,677.18  526,130.11   985,807.29      6,902      142.83
                 Õ∫ ¡ÿπ‰æ√            45,978.12   38,120.78    84,098.90        902       93.24
                 π«¥ΩÉ“‡∑â“          183,042.26  180,950.55   363,992.81      4,439       82.00
                 ª√–§∫ ¡ÿπ‰æ√         26,631.01    9,105.41    35,736.42        452       79.06

                 √«¡                 838,093.84  824,315.31 1,662,409.15     13,860     119.94

                 ß“π∫√‘°“√ à߇ √‘¡ ÿ¢¿“æ
                 ¬“ ¡ÿπ‰æ√            16,344.12   10,749.52    27,093.64        107      253.21
                 Õ∫ ¡ÿπ‰æ√             9,829.81    9,701.12    19,530.93        107      182.53

                 ª√–§∫ ¡ÿπ‰æ√          5,698.53    3,875.70     9,574.23         59      162.28
                 𫥉∑¬               77,177.36   87,760.17   164,937.53      1,329      124.11
                 π«¥ΩÉ“‡∑â“           31,078.34   32,118.78    63,197.12        620      101.93

                 √«¡                 140,128.16  144,205.29   284,333.45      2,222     127.96

                 √«¡  (PS)          978,222.00 968,520.60 1,946,742.60       16,082     121.05



               µ“√“ß∑’Ë 3 Õߧåª√–°Õ∫ ·≈–√âÕ¬≈–¢Õßµâπ∑ÿπµàÕÀπ૬¢Õß∫√‘°“√°“√·æ∑¬å·ºπ‰∑¬

                       °‘®°√√¡                  Õߧåª√–°Õ∫¢Õßµâπ∑ÿπµàÕÀπ૬  (∫“∑)

                                          §à“·√ß        §à“«— ¥ÿ      §à“≈ß∑ÿπ        √«¡

                 ß“π∫√‘°“√ºŸâªÉ«¬          95.23        16.89          7.82         119.94
                 √âÕ¬≈–                    79.40        14.08          6.52          100.00
                 ß“π∫√‘°“√ à߇ √‘¡ ÿ¢¿“æ  104.32        15.74          7.90         127.96

                 √âÕ¬≈–                    81.53        12.30          6.17          100.00

                 §à“‡©≈’ˬ                 96.48        16.73          7.84          121.05
                 √âÕ¬≈–                    79.70        13.82          6.48          100.00
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