This study intends to study the cost, revenue, unit cost, and costrecovery of Thongsaenkhan community hospital in fiscal year 2000 fromprovider's perspective. Total cost of Thongsaenkhan hospital was 28,892,655 baht. Theproportion of capital, labor and material cost was 38:37:25. The majorityof hospital cost (67%) was paid by budget revenue allocated from thegovernment while 33% was paid by non-budget revenue. The hospital spentabout 87 % for curative care and 13 % for preventive care. Unit costs ofOPD, Dental clinic, Health promotion clinic and IPD were 266, 593, 1,138,and 4,215 baht per visit consecutively. Total hospital revenue was28,049,691 baht. Governmental budget was the major source of hospitalrevenue

(69%), while the non-budget source was only 31 %. The latterincluded payments from various health insurance/welfare schemes, usercharges, donation, and interest income. Total hospital cost recovery was0.97 and non-budget cost recovery was 0.30. The insurance scheme providingthe maximum cost recovery was CSMBS (1.37) while the minimum belonged tothe underprivileged group (0.85). With the universal coverage policy, Thongsaenkhan hospital costrecovery will be lower than the situation in fiscal year 2000 (only 0.88).This mean that the hospital may not survive with the newly proposedcapitation based budget. Based on the break-even analysis Thongsaenkhanhospital will survive with the capitation of 1,373.23 baht per head whichis higher than the proposed rate. Alternately, the size of registeredpopulation must be at least 37,857 people which is larger than that ofThongsaenkhan district.