Unit Cost of Itemized Dental Service of Chonburi Hospital in Fiscal Year 2022

Abstract

Background: The situation of the epidemic of Coronavirus Disease 2019 affects the price of dental materials and improvement of the ventilation system for safe operation which affects the cost of dental services. Objectives: To analyze the total direct costs and the itemized unit cost of dental services of Chonburi Hospital in the fiscal year 2022 compared with the 2016 fee schedule of the Comptroller General’s Department and service fee of service units under the Ministry of Public Health in 2019. Methods: This research was a retrospective descriptive study by using total direct costs instead of total costs. The sample was dental service activities performed in the dental department of Chonburi Hospital. The tools used in the research were data collection form which composed of 4 parts: (1) quantity of dental services, (2) compensation, (3) material cost and (4) depreciation of dental equipment and building record form used for service in the fiscal year 2022. Data were analyzed using descriptive statistics: percentage and proportion. Results: The cost of dental services in the fiscal year 2022 has a ratio of labor cost to material cost to capital cost equal to 72.44: 13.53: 14.03 by prosthetic dentistry, endodontic therapy and periodontology have the highest unit cost, respectively. Conclusion: The unit cost of all dental services of Chonburi Hospital is higher than the 2016 fee schedule of the Comptroller General’s Department and most of them are higher than the service fee of service units under the Ministry of Public Health in 2019.