Abstract
The Cost per Unit of Health Services in Health for All: a Case Study of Health Service Center (No. 16)To illustrate the cost of services in health promotion and prevention , out patient (OPD) and dental care through a Health Service Center (No.16) Bangkok Metropolitan Administration. The analysis of the cost components could be used as key data for future planning, budgeting and resources preparing for the short and long terms.The cost centers were categorized to be executive, services and supporting unit. The simultaneous equation method was employed to allocate all costs from other associated cost centers to the service unit.The unit cost per visit was 372.76 baht, while the unit cost per capitation was 532.83 baht . The unit cost of health promotion and prevention per capitation was 288.95 baht, whereas the unit cost of OPD per capitation 183.47 baht and the unit cost of dental care per capitation 55.37 baht. The labor cost accounted for 83.67 per cent, capital cost 6.09 per cent and material cost 10.24 per cent of the total cost. Unit cost of OPD and dental care was lower than the proposed budget while the unit cost of health promotion and prevention was higher. That could because of some patients seeking the OPD care from the King Chulalongkorn Hospital, while the health promotion and prevention offered was more than other Health Service Centers provided. The labor cost was the main factor to be improved for more efficient and the decrease of labor cost would be in the short and long term strategies respectively.
