Abstract
A study was conducted to determine the unit cost of provision of health services in all 3 levels of health care centers along the Thai-Myanmar border in Tak Province between 1 October 1996 and 30 September 1997. Health care settings included Mae Sot General Hospital (310-bed), Mae Ramat Community Hospital (30-bed), and all 29 health centers in Mae Sot District and Mae Ramat District. We used the simultaneous equation method for cost analysis in the hospital and the district distribution method for the health center. Units in the hospital were classified ad 1) non-revenue producing cost center, 2) revenue producing cost center, 3) patient service, of 4) non-patient service, Unit categories for the health center were transient cost center and Absorbing Cost Center ACC The ratio of labor cost: material cost for the general hospital was 59 : 41. The ration of labor cost : material cost : capital cost was 61 : 29 : 10 for the community and 43 : 42 : 15 for the health center. The unit cost for out-patient service was 122 baht for the general hospital, 96 for the community hospital, and 74 for the health center. The in-patient unit costs for the general and community hospitals were 5,734 and 1,945 baht respectively. The in-patient unit cost in the general hospital was significantly (p<0.05) lower among Thai patients (3,092 baht) than Myanmars (5,781 baht). Significant differences (p<0.05) in the unit cost by disease between Thais and Myanmars were detected for thyroid disease, malaria, ceasarean section and uncomplicated appendicitis, They were no significant differences between Thail and Myanmar patients in both out-patient (48 VS 56 baht respectively) and in-patient (1,710 vs 1,640 baht) unit costs in the community hospital. However, the unit cost by disease for out-patient service in the community hospital was significantly (p<0.05) different between Thais and Myanmars only in pharyngitis whereas such differences were not found for in-patient service.
