Activity-based costing of Complete Denture Services at Sena Hospital, Phra Nakhon Sri Ayutthaya Province

Abstract

The objectives of this research were to analyze unit cost of complete denture by activity-based costing method, and to compare with the reimbursement rates of each patient’s medical service-scheme.

This descriptive research used data related to the activity-based costs of complete denture by both service providers and clients’ perspective, as times, salary based from subdivision of finance, material and durable articles from dental supply register and subdivision of supplies. Research instruments were developed for the score of IOC (Index of Item Objective Congruence) 0.79 to 0.82 and then analyzed to determine percentages, averages and standard deviation. Data were collected from 15 November 2022 to 30 June 2023

The results showed that the unit cost of complete denture was 5,230.34 baht with the direct costs in descending order were 3,738.83 baht for material cost, 1,046.33 baht for labour cost, and 445.18 baht for capital cost – a cost ratio of 20.00: 71.48: 8.51. When comparing the unit cost with the rate of service fee reimbursement according to the patient’s rights, the cost was lower than the CSMBS at 769.66 BHT, but higher than the Universal Coverage package and Social Security Services package at 830.34 BHT. Study recommendations are:  the hospital should outsource for private companies for dental prosthetic work according to the process, and develop the treatment guidelines to seamless procedures, for cost savings. Additionally, the medical care rights agency should have policy adjustment in service fee rates according to the service cost, and support for cost analysis of other dental services.