Cost and Revenue of Dental Prosthesis Services of Banlat Hospital, Phetchaburi Province

Abstract

Objective: This was to analyze the costs of dental prosthesis services at Banlat Hospital which were classified according to the types of removable dental prosthesis and sources of revenues, compare profit and loss of services.

Method: A retrospective descriptive study was done in the costs and revenues of all removable dental prosthesis services of Banlat Hospital in fiscal years 2018 - 2020. We studied full costs of services and compared revenues from 3 revenue sources which were self-paid group, revenue of reimbursement from Comptroller General’s Department (CGD), and National Health Security Office (NHSO). In this study, data were analyzed using package software. The descriptive statistics were percentage, proportion and mean.

Result: After analyzing real revenues from removable prosthesis services. It was found that, there was overall net profit in each year. When it was classified according to revenue sources ; Real revenues of Self-paid group and Civil Servant Medical Benefit Scheme group had profit in all types of removable prosthesis. But revenues of reimbursement from NHSO of Universal Coverage Scheme group were lower than full cost in several types of removable prosthesis.

Conclusion: Removable prosthesis service can make a net profit for service unit. But Banlat Hospital should carefully monitor easy changing costs such as dental personnel’s labour costs, dental prosthetic lab fees, dental material costs, etc. to always be appropriate with real revenues and assure that prosthesis service won’t cause a financial problem to the service unit in the future.