Page 7 - วารสารกรมการแพทย์แผนไทยฯ ปีที่ 3 ฉบับที่ 1

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rary cost center to the service cost center based on the appropriate allocation criteria for

each activity.
The results showed that the total direct cost was 1,946,742.60 baht. Most of the
total direct cost was the services cost center which was about 50.25 percent. The ratio of
labour cost : material cost : capital cost of TTM services was 10.86 : 2.16 : 1. The ratio of

labour cost : material cost : capital cost of TTM services for patient services and health
promotion services were 10.58 : 2.20 : 1 and 12.64 : 1.94 : 1 respectively. The average unit

cost of TTM services was 121.05 baht per visit. The unit costs of patient services for herbal
medicine, Thai traditional massage, foot massage, hot herbal compression, and herbal
stream were 165.47, 142.83, 82.00, 79.06, and 93.24 baht per visit respectively. The aver-
age unit cost for over all activities of patient services was 119.94 baht per visit. While, the

unit costs of health promotion services for herbal medicine, Thai traditional massage, foot
massage, hot herbal compression, and herbal stream were 253.21, 124.11, 101.93, 162.28,
and 182.53 baht per visit respectively. The average unit cost for over all activities of health

promotion services was 127.96 baht per visit.
The results of sensitivity analysis showed that when 10-50 percent of the cost
components declined, the unit cost was reduced 1-40 percent. Meanwhile, service capacity

increased 10-50 percent resulting in 6-24 percent reduction in unit cost. The real revenue
of TTM services was 2,356,784 baht. Most of revenue was patient services which was
about 85.70 percent. The full net cost recovery, the net operating cost recovery, and the net

material cost recovery were 121.06, 129.44, and 875.77 percent respectively.
In conclusion, this study showed that the Thai Traditional Health Promotion
center, Phrae Province can continuely go on. But if the Thai Traditional Health Promotion
center have to accede to the national health insurance project, these measures should be

carried out with the consideration to reduce the service cost for appropriate income. This
study provided all useful financial and management information for administrators in order
to have the highest level of efficiency in resource management.

Key word: unit cost, Thai Traditional Medicine,
Thai Traditional health promotion center

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