Resource allocation for improving quality of life of the aged: a proposed guidelineThe findings from the study showed that in the year 1997 all kinds of government pensions and gratuities totalled 24.7 billion bahts while the medical expenses for the retired government officials added up to around 1.9 billion baths. Both items amounted to 3 percent of total governmental budget or around 3.2 percent of governmental revenue from taxation. The study also forecasts the serie of these expenditures until the year 2011, which is the last year of the Working-Plan for Welfare and Public Assistance Program to the Aged (1999-2011). It was estimated that in the year 2011, total expenditures for the retired public servants will amount to 2.24 , 10.85 , 11.97 , and 13.59 percents of the gross domestic products, the total governmental budget, the total governmental revenues, and the revenue from taxation respectively.As to the amount of public welfare spent for the aging-poors on housing and the service-centres, a much larger proportion of the budget go to the administrative cost. For the monthly living allowances, less than 50 percent of total needy-aging persons have accessed to it. Similarly, less than 50 percent of total budget for medical aid to the poors have been allocated to the needy aging persons who hold old-aged medical cards. The study forecasts that welfare expenses that spend through the Ministry of Labor and Social Welfare and the Ministry of Public Health for the aging-poors in the year 2011 will amount to 0.15 , 0.75 , 0.83 , and 0.94 percents of the gross domestic products, the total governmental budget, the total governmental revenues, and the revenue from taxation respectively.In addition, the study has analyzed factors determining the out-of-pocket expenses for medical cares of the aging persons using the 1994 national survey of the National Statistical Office. The result was used for estimating the average medical expenditures of the lowest income group in order to find out the public cost of medical assistance to the aging-poors. If the government were to grant monthly living allowances of 300 bahts per person together with free medical assistance to all the needy-aged persons, it was calculated that the total cost will add up to 7.1 billion bahts in the year 2011 which will amount to 0.1, 0.5, 0.56, and 0.63 percents of the gross domestic products, the total governmental budget, the total governmental revenue and the total revenue from taxation respectively.