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Unit Cost Analysis and Cost Recovery Ratio of Thai Traditional Medicine Services in Kudchum
Hospital, Yasothon Province
Jiranya Mookkhan*, Wipawee Saohin**, Summana Moolasarn**
*Kudchum Hospital, Yasothon Province
**Faculty of Pharmaceutical Sciences, Ubon Ratchathni University
The objectives of this study were to determine the unit cost and cost recovery ratio of Thai traditional
medicine services of the Thai Traditional Medicine Service Center in Kudchum Hospital, Yasothon Province.
This retrospective descriptive study was carried out over one year from October 1, 2003 to September 30,
2004. It was based on the provider’s perspectives of two services: herbal steam bath and Thai traditional
massage. Retrospective data were collected and consisted of the amount of services, revenue, labor cost, mate-
rial cost, and capital cost. The total cost was the combination of the direct cost of the Thai traditional medicine
section and the indirect cost obtained from the supporting section in the hospital. The simultaneous equation
method was used to allocate the cost from the supportive center. The unit cost and the cost recovery ratio were
then calculated.
It was found that the unit cost of the herbal steam bath service and the average unit cost of the Thai
massage service were 127.13 and 361.78 baht, respectively. The unit costs for each type of Thai massage
service, rehabilitation massage, health promotion massage, lower body therapeutic massage, foot massage
and upper body therapeutic massage were 570.18, 570.18, 379.31, 316.45 and 285.05 baht, respectively. The
cost recovery ratio of the total Thai traditional medicine service was only 32.03 percent, with 29.17 percent
being the cost recovery ratio of the Thai massage service and 44.14 percent the cost recovery ratio of the
herbal sauna service. The results of this study indicated that the Thai traditional medicine service could not
survive without monetary support from the hospital; therefore, changing both the management and the ser-
vice fees should be considered.

Key words: unit cost, cost recovery ratio, Thai traditional medicine services