Activity Based Costing of Single Tooth Implant Service in Institute of Dentistry, Department of Medical Services in Fiscal Year 2020


  • Sasithorn Thaweedej, D.D.S., Dip. Institute of Dentistry, Department of Medical Services


Activity based costing, Single tooth implant, Institute of dentistry


Background: Loss of tooth is the burden of oral health problem in the elderly and adult that needed for dental substitution treatment for quality of life improvement. Single tooth implant was expected to be increases in tertiary dental treatment demand for Thai population. Estimation activity-based costing of a service will be important information for executive development planning in oral health service system to provide the public with effective access to the service.Objective: The research aimed at analyzing costs of single tooth implant using activity-based costing at the Institute of Dentistry in the fiscal year 2020.Method:Estimating the cost per visit of single tooth implant services in official time by activity-based costing in the service provider perspective in fiscal year 2020.Result: Cost per visit of single tooth implant service of official time dental clinic in Institute of Dentistry in fiscal year 2020 ,the total direct cost was 8,928,93 baht, with direct labor cost as high as 5,792.10 baht, second only to direct material cost, and direct capital cost as the lowest proportion of baht 688.49, which is 64.87 : 27.42 : 7.71 respectively.Conclusion:According to the study of the cost of the single tooth implant service of the Institute of Dentistry for fiscal year 2020 found that direct labor cost was the highest proportion, 64.87% second to direct material cost of 27.42%. Recommendation to utilize the results of the study to the agency including cost reduction guidelines. The most likely possibly of reducing labor costs by reducing service activity and time spent on each activity is to maintain standard quality services effectively.


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How to Cite

Thaweedej S. Activity Based Costing of Single Tooth Implant Service in Institute of Dentistry, Department of Medical Services in Fiscal Year 2020. j dept med ser [Internet]. 2021 Sep. 3 [cited 2022 Oct. 3];46(2):132-8. Available from:



Original Article