The 2018 itemized dental service cost of extended clinic of Thatum hospital compared with the Comptroller General Department reimbursement rates and Ministry of Public Health service rates

Abstract

This itemized dental service costing of Thatum hospital’s extended clinic using data in the fiscal year 2018 from 4 sources which were the HOSxP program, requisition of personnel remuneration, material disbursement, and registry of durable articles. The total direct cost was summed of dental personnel’s labor costs, material costs, and capital costs of durable dental equipment and building. The labor cost was itemized allocated by the service time. Material cost was the expenditure of supplied materials used of each service activity, costs of hand instruments used of each service activity, and dental lab fees. Capital cost was depreciation costs of durable dental equipment which were estimated by useful life and service time while the area cost was a straight calculation of the useful life. The costs were compared with the 2016 health service rates of reimbursement of the Comptroller General Department (CGD) and the service rates of the Ministry of Public Health (MOPH) of the year 2017 and 2019. The cost of prosthetic services was higher than other groups. Unit costs of large quantity services were lower than the CGD’s rate and those of small quantity of services were higher such as oral wound irrigation. Compared with the MOPH rate, unit costs of most services were lower except 3-to-5-unit dental bridge and 4-surface-and-over amalgam filling. Since the CGD rate is lower than the MOPH rate, service charges using the CGD rate will save the clients’ copay money. Only the item having unit cost higher than the CGD rate, then the 2017 MOPH rate would be used instead.