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

Authors

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

Keywords:

Activity based costing, Single tooth implant, Institute of dentistry

Abstract

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.

Downloads

Download data is not yet available.

References

Department of Health, Ministry of Public Health : Report of the 8th National survey of the state of oral health in Thailand 2017;2018.

Jaichuen W. Accessibility to Dental Care According to Type of Service in Thai Population. Journal of Health System Research 2018;12:636-44.

Wittneben JG, Wismeijer D, Bragger U, Joda T, Abou-Ayash S.Patient-reported outcome measures focusing on aesthetics of implant- and tooth-supported fixed dental prostheses: A systematic review and meta-analysis. Clin Oral Implants Res 2018;29 Suppl 16:224-40.

Hartog L, Meijer HJ, Santing HJ, Vissink A, Raghoebar GM. Patient satisfaction with single-tooth implant therapy in the esthetic zone. Int J Prosthodont 2014;27:226-8.

Moraschini V, Poubel LA, Ferreira VF, Barboza Edos S. Evaluation of survival and success rates of dental implants reported in longitudinal studies with a follow-up period of at least 10 years:a systematic review. Int J Oral Maxillofac Surg 2015;44:377-88.

Sargozaie N, Moeintaghavi A, Shojaie H. Comparing the Quality of Life of Patients Requesting Dental Implants Before and After Implant. Open Dent J 2017;11:485-91.

Korenori A, Koji K, Yuki T, Murata T, Sachiko TM, Shunsuke B.Cost-effectiveness of molar single-implant versus fixed dental prosthesis. BMC Oral Health 2018;18:141.

Teranishi Y, Arai K, Baba S. Cost-Utility Analysis of Molar Single Implant Versus Fixed Dental Prosthesis. Int J Prosthodont 2019;32:75-81.

Riewpaiboon A. Standard Cost Lists for Health Technology Assessment. Bangkok: Health Intervention and Technology Assessment Program; 2011.

Antczak-Bouckoms AA, Tulloch JF, White BA, Capilouto EI.Methodological considerations in the analysis of cost effectiveness in dentistry. J Public Health Dent 1989;49:215-22.

Kanokkaew S. Itemized dental service cost of Bankuat hospital in fiscal year 2018. Thai Dental Public Health Journal 2018; 23:17-27.

Health Administration Division, Ministry of Public Health. Health Service Fee of Health service unit governed under Ministry of Public Health Year 2019.Samut Sakhon: Born to be Publishing;2019.

Suriyan N. Unit Cost of Dental Implant Services in Prachatipat Hospital, Pathum Thani Province of the Fiscal Year 2007:Sukhothai Thammathirat Open Univerity; 2007.

Lorlekpech B. Unit cost system development for a university’s special dental clinic. [Industrial Engineering]:ChulalongkornUniversity; 2016.

Published

03-09-2021

How to Cite

1.
Thaweedej ศ. 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 Aug. 10];46(2):132-8. Available from: https://he02.tci-thaijo.org/index.php/JDMS/article/view/253572

Issue

Section

Original Article