Activity-based Costing of Dental Cone Beam Computed Tomography Service in Institute of Dentistry, Department of Medical Services in Fiscal Year 2020

Abstract

Background: Dental cone beam computed tomography (dental CBCT) is useful in dental diagnosis and treatment planning. The trend of this service is increasingly being used in various institutional, but it requires human resource and high equipment cost. Therefore the activity-based costing of dental cone beam computed tomography service is important to be used as a reference for the development of oral health services for people to effectively access the service.Objective: To analyze the activity base costing of dental CBCT service in Institute of Dentistry.Method: Descriptive research used to assess the activity base cost per unit of economic services in the view of healthcare providers, conduct a total cost study that includes direct and indirect total cost of dental cone beam computed tomography service in Institute of Dentistry. The direct total cost calculates the activity base cost per service unit from the personnel expense accounting system database, materials and medical supplies, product registrations, buildings and hospital information systems. Data collected between October 1, 2019 and September 30, 2020. Statistics used to analyze data, including frequency distribution, data analysis, average and percentage with Excel Microsoft Office365. Indirect costs are estimated at 20 percent of the total direct cost.Result: The average total cost of the activity-based costing of dental cone beam computed tomography service in Institute of Dentistry is 2,532.42 baht. The direct cost of labor costs is 52.40 baht, material cost is 75.59 baht, commodity cost is 1,850.75 baht, construction cost is 131.61 baht, total direct cost average is 2,110.35 baht, and average indirect cost is 422.07 baht.Conclusion: The average price of the required examination of the activity-based costing of dental cone beam computed tomography service in Institute of Dentistry is 3,165.53 baht, which is higher than the current test price (3,000 baht). In order to get a break-even point of service, the service must be increased to 278 times a year or the price of the inspection will have to be increased.