ABSTRACT
OBJECTIVE: To study unit cost and cost recovery at primary care unit (Panpee and Naresuan PCUs) in fiscal year 2005.METHOD: This was descriptive retrospective research. Research tools included financial records of cost components including capital costs, labor costs and material costs. The top-down costing method was used and the costs were grouped based on primary care activities and divided into direct costs and indirect costs. A direct distribution method was used for allocating indirect cost and a straight-line method was used for cost depreciation. For each activity, the full cost was divided by the number of service to determine the unit cost.RESULTS: The unit costs at Panpee and Naresuan primary care units were as fellows: 134.6 baht and 143.2 baht for treatment, 415.2 baht and 117.4 baht for maternal and child care, 415.2 baht and 234.2 baht for family planning, 16.6 baht and 20.2 baht for school health care, 639.8 baht and 987.4 baht for home health care, and 103.5 baht and 61.7 baht for immunization. The cost recovery for Panpee and Naresuan primary care units were 181.6 % and 228.7%.CONCLUSION: These results should be taken into account for resource allocation and enhancing efficiency in practice for health promotion and prevention.