Itemized Dental Service Cost of Thatum Hospital in 2014

อารยา วรรณโพธิ์กลาง; Araya Wannapoglang;
Date: 2559-03
Abstract
This study aimed to determine the total direct cost and the itemized unit cost of dental services of Thatum Hospital in 2014 fiscal year. The total direct cost was summed of labor cost which paid from dental personnel’s remuneration and welfare, material expenditure, and depreciation costs of durable dental equipment. Costs were allocated by dental service time and amount of dental services. The study revealed that the ratio of labor cost : material cost : capital cost was 71.79 : 20.03 : 8.19. The first and second highest unit costs were prosthetics and endodontics. Sealant had lowest unit cost (86.76 baht/tooth). Comparing to the 2006 fee schedule of the Comptroller General Department (CGD), most dental services operated at Thatum Hospital had a lower unit cost. In prosthetics, unit costs were higher, except temporary plate 1-5 teeth was lower than the CGD’s fee.
Copyright ผลงานวิชาการเหล่านี้เป็นลิขสิทธิ์ของสถาบันวิจัยระบบสาธารณสุข หากมีการนำไปใช้อ้างอิง โปรดอ้างถึงสถาบันวิจัยระบบสาธารณสุข ในฐานะเจ้าของลิขสิทธิ์ตามพระราชบัญญัติสงวนลิขสิทธิ์สำหรับการนำงานวิจัยไปใช้ประโยชน์ในเชิงพาณิชย์
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