Itemized dental service cost of Bankuat hospital in fiscal year 2018
Article Sidebar
Main Article Content
Abstract
This study aimed to analyze dental service cost of Bankuat hospital in fiscal year 2018 in term of itemized unit cost. Using 4 sets of database which were the Extreme Platform for Hospital Information (HOSxP), disbursement of personnel remuneration and welfare, material requisition, and durable equipment list. The total direct cost composed of the costs of dental personnel’s labor, material, and capital or depreciation costs of durable equipment and building. Labor costs were allocated by dental service time. Costs of supplied materials were allocated by used amounts by service types. The costs of instruments could be used many years were allocated by used time. The dental laboratory fee of prosthesis service was finally included. The depreciation costs of durable dental equipment were allocated by useful life and service quantities while that of dental clinic area was allocated by useful life. The ratio of labor cost: material cost: capital cost was 72.7: 23.3: 4.0, respectively. Prosthetic services were the highest unit cost. Pit-fissure sealing had the lowest unit cost (86.7 baht/tooth). Most of services including prosthetic service had lower Unit cost comparing to the 2016 dental fee schedule of the Comptroller Generals Department and that of the 2017 Ministry of Public Health. Only the cast post has higher unit cost than that of the Comptroller General’s Department.
Downloads
Article Details
References
2. National Health Security Office. Health insurance fund management manual 2018. [on line] [cited 2018 Feb 18]; Available from: URL:https://bit.ly/2QkRbkf (in Thai)
3. National Health Security Office. Guidelines for obtaining health care expenditures in the national health insurance system, fiscal year 2018.
[on line] 2017 [cited 2018 Feb 18]; Available from: URL:https://bit.ly/2Hz5xum (in Thai)
4. Buriram Provincial Public Health Office. Notification of guidelines for charging medical service fees for outpatients within the network of Buriram Province, fiscal year 2018. Circulated letter no. BR0032.005/2447 on 3 Nov 2017. (in Thai)
5. Bankuat Hospital. Requesting withdrawal of medical expenses for patients with Universal Coverage Scheme. Circulated letter no. BR 0032.004/2234 on 11 October 2017. (in Thai)
6. The Comptroller General Department. The Health service rates for reimbursement in public health facilities. Circulated letter no. 0431.2/246 on 16 Jun 2016. (in Thai)
7. Social Security Office. Social security fund benefits for dental service. [on line] 6 December 2017 [cited 2018 Feb 18]; Available from: URL:https://bit.ly/2MWJhdV (in Thai)
8. National Health Security Office. The withdrawal of the act of legislation of case protection of victims from cars for Universal Coverage Scheme. Circulated letter no. 2.57/0003 on 12 Jan 2015. (in Thai)
9. Ministry of Public Health. The service fees of Public health unit of Ministry of Public Health, 2017. [on line] [cited 2018 May 12]; Available from: URL:https://bit.ly/2XcIJ9(in Thai)
10. Kaewsonthi S, Kamonrattakhun P. Health eco-nomics. 2nd ed. Bangkok: Printing Chulalongkorn University; 1993. (in Thai)
11. Meekanom J. Management of new primary health care, Handbook. Nonthaburi: Bureau of Health Policy and Planning, Office of the Permanent Secretary of Ministry of Public Health; 1997. (in Thai)
12. Lapying P, Keeddee J, Detpithak A. 2008 Oral care cost of Chiang Mai community hospital. Journal of Health Science 2009; 18(5): 674-84. (in Thai)
13. Jittrungreung B, Lapying P. Public oral care cost by service group in fiscal year 2003. Thailand Journal of Dental Public Health 2002; 7(2): 65-75. (in Thai)
14. Inpongpun W, Lapying P. Efficiency of extra-working time dental clinic of Thawung Hospital. Journal of Health Systems Research 2014; 8(1): 103-9. (in Thai)
15. Wannapoglang A. Itemized dental service cost of Thatum hospital in fiscal year 2014. Journal of Health Systems Research 2016; 10(1): 23-34.
(in Thai)
16. Lapying P. The 2014 dental fee schedule for the Civil Servant Medical Benefit Scheme. Thailand Journal of Health Promotion and Environmental Health 2015; 39: 48-67. (in Thai)
17. Iamathikom A. Dental clinic efficiency of Wiset-chaichan hospital, Angthong province. Thai Dental Public Health Journal 2013; 20(2): 52-9. (in Thai)
18. Tarasombat W. Unit cost and cost recovery ratio of dental service at Bangkrui hospital in fiscal year 2013. Thailand Journal of Dental Public Health 2015; 20(1): 9-19. (in Thai)
19. Ministry of Public Health. Rules, procedures and conditions for payment of compensation, Payment of remuneration for staff working for public health service units of the Ministry of Public Health, 2001 (Issue 11) 2016 and (Issue 12) 2016. Circulated letter no. 0201.042.4/ 1061 on 25 Dec 2016. (in Thai)
20. Wannapoglang A. Itemized dental service cost of Thatum hospital in fiscal year 2016. Thai Dental Public Health Journal 2017; 22(1): 69-78. (in Thai)
21. Pradoemdee A. Efficiency of dental service at Lamduan hospital Surin province in fiscal year 2014. Thailand Journal of Dental Public Health 2016; 21(1): 59-67. (in Thai)
22. Boonluumsun R. The compassion of itemized dental service cost of Bang Bo hospital and dental service fee list of public health service units, Ministry of Public Health 2004 and dental service fee of the Comptroller General’s Department. Journal of the Department of Medical Services 2018; 42(1): 95-103. (in Thai)