Abstract
This study aimed to quantify the cost of institutional long-term care at Thammapakorn Social Welfare
Development Center for Older Persons in Chiang Mai Province in 2014. The population of the study
was all 104 older persons who lived at the center. The sample comprised 24 older persons with at least moderate dependence level as measured by activity of daily living or ADL scale (N = 24). Activity-based
costing was used. Cost allocation was based on long-term care needs of each older person in the sample,
documented through activity logs and records of resource utilization pertaining to each activity within 72
consecutive hours. Two sets of costs were estimated, depending on assumptions related to depreciation
expenses of the following cost items: buildings, vehicles and equipment. It was found that, based on the
first set of assumptions, the average costs of institutional long-term care for older persons with total ADL
dependence (N = 19), with severe ADL dependence (N = 4) and with moderate ADL dependence (N = 1)
were 461.39, 456.91 and 445.20 baht per person per day respectively. Based on the second set of assumptions,
the average costs of institutional long-term care for older persons with total ADL dependence, with
severe ADL dependence and with moderate ADL dependence were 449.89, 445.42 and 433.71 baht per
person per day respectively. Approximately 17% of the estimated costs came from cash and non-cash
donations. The results reflected the fact that the budget received from the government, without monetary
and non-monetary support from other sources, would be insufficient for the level of long-term care being
provided at the center.
