Unit Cost of Itemized Dental Services of Nopparat Rajathanee Hospital, Fiscal Year 2023
Keywords:
Dental Services, cost analysis, Dental Service Costs, unit cost of dental services, Unit Cost of Itemized Dental ServicesAbstract
The objectives of this study were to analyze the total cost, unit cost, and itemized unit costs of dental services from the provider's perspective at Nopparat Rajathanee Hospital for the fiscal year 2023. Additionally, the study aimed to compare these itemized unit costs with the healthcare service rates established by the Comptroller General's Department in 2016. This retrospective analysis was based on cost data and dental service records for the specified fiscal year.
The results revealed that the total cost of providing dental services at Nopparat Rajathanee Hospital amounted to 15,277,063.27 Thai baht. The cost distribution was as follows: labor costs accounted for 82.56%, material costs for 8.09%, and capital costs for 9.35%. The overall unit cost of dental services was calculated to be 849.01 Thai baht. Among the different types of dental services, prosthodontics had the highest unit cost, while dental radiology services had the lowest. A comparison with the 2016 healthcare service rates set by the Comptroller General's Department showed that the unit costs of itemized dental services at Nopparat Rajathanee Hospital were higher for almost all items. However, this study has some limitations. It was conducted during the COVID-19 pandemic when the dental department's ventilation system was being upgraded, which restricted the department's ability to provide full dental services. This situation may have led to higher-than-expected cost data under normal circumstances, highlighting the need for further comparative studies.
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