Itemized dental service cost of Thatum hospital in fiscal year 2016

Abstract

This study aimed to analyze 2016 itemized unit cost of Thatum Hospital’s dental service comparing to 2016 fee schedule of the Comptroller General Department (CGD), using the 2016 fiscal year secondary data from Hos XP program, disbursement of personnel remuneration and welfare, and lists of durable equipment. The total direct cost was summed of dental personnel’s labor cost, material expenditure, and capital cost of durable equipment and building. Labor costs were allocated by dental service time. Costs of supplied materials were allocated by used amounts, costs of instruments could be used many years were calculated as costs per  used time, and dental lab fees were finally included.  The depreciation costs of durable dental equipment were allocated by useful life and quantity of services while only useful life was used to calculate depreciation cost of the clinic area.  Most of 2016 costs were higher than those of 2014 but lower than the CGD fees except 4 surface-amalgam filling or overlay, removable acrylic based denture higher than 5 teeth, stainless steel crown, soft tissue impact tooth removal and alveolectomy.