Activity-based Costing of Tooth Extraction According to the New Normal Dental Service During COVID-19 Pandemic at Banglen Hospital, Nakhon Pathom Province

Abstract

     The objectives of this research are (1) to analyze the activity-based costing per tooth extraction according to the new normal dental service during COVID-19 pandemic; (2) to analyze the activity-based costing per tooth extraction classified by a direct cost in terms of a labour cost, a material cost and a capital cost, and classified by each activity of the service; and (3) to compare the activity-based costing per tooth extraction with a tooth extraction charge of Banglen hospital.

      This was a descriptive research.  Data was collected between December 1^st , 2022, and January 31^st , 2023, then analyzed in a total amount, percentage, and average. The results were: (1) the total cost per tooth extraction according to the new normal dental service was 192.55 baht; (2) the direct cost per tooth in descending order were 75.75 baht for the labour cost, 63.48 baht for the material cost, and 21.22 baht for the capital cost, with a proportion of 47.21: 39.56: 13.23 respectively.  For the cost of four service activities, the oral screening activity was 7.20 baht, the diagnosis and extraction activity was 144.48 baht, the dental record and cleaning dental unit activity was 34.73 baht, and the post-operative document given to patient activity was 6.14 baht, with a proportion of 3.34 : 75.03 : 18.04 : 3.19; and (3) the total cost per tooth extraction which was 192.55 baht, less than the tooth extraction charge of Banglen hospital among patients who did not have a universal coverage scheme, according to the Comptroller General’s Department 2016 (200 baht/tooth), for 7.45THB.

        Recommendation is, with the trend of increasing cost in the future, Banglen hospital should have a tooth extraction charge at least 240 baht, according to the pricing model of Ministry of Public Health 2019.