Unit cost and cost recovery ratio of dental services at Bangkruai hospital, In fiscal year 2013

Abstract

This descriptive study was to analyze unit costs and cost recovery ratio of dental services delivered at official time in Bangkruai hospital’s dental clinic, using the hospital information in fiscal year 2013. The databases used were the accounting systems of dental staff payment, material and medical supplies disbursement, public utility expenditures, lists of durable equipment-building-construction and information system. Unit costs and cost recovery ratios were calculated and divided by service groups which were Oral diagnosis, Radiology, Oral medicine, Operative dentistry, Endodontics, Periodontics, Preventive dentistry, Pedodontics, Prosthetics, Dental surgery, Maxillofacial surgery and Dental implants. All total direct cost of the services was 12,140,020.68 baht or 375.19 baht/visit.  A proportion of labor cost, material cost and capital cost were 81.11: 14.40: 4.49. Dental implant had the highest unit cost (2,486.29 baht/visit) and the lowest unit cost was Oral diagnosis (74.07 baht/visit). The cost recovery ratio of all services was 56.86 %. The highest cost recovery ratio was Operative dentistry (90.93%) and the lowest cost recovery ratio was Maxillofacial surgery (27.48%).