Articles Vol. 63 No. 5 (2022) 29/09/2022

UNIT COST ANALYSIS AND APPLICATION OF UNIT COST ANALYSIS ON CURATIVE SERVICES AT PRIMARY HEALTH CARE LEVEL

Phan Ngoc Ha1,2, Dang Thanh Nam3,4
1 Vinschool the Harmony Secondary & High School
2 Trường Trung học Vinschool - The Harmony
3 Health Strategy and Policy Institute
4 Viện Chiến lược và Chính sách y tế
Corresponding author: dangnam.pmu@gmail.com
DOI: 10.52163/yhc.v63i5.418
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Abstract

The systematic review research analyzed the overall system by gathering documents from various
sources from January 2010 to June 2022 to describe the accounting methods for the unit cost of
curative services at health facilities and its application at the primary healthcare level. Unit cost
analysis applied to medical facilities has been widely deployed in many countries around the world.
The bottom-up cost analysis study provided more accurate results but was not widely applied. The
combination of both top-down and bottom-up methods has been curently a solution to overcome the
limitations of these methods. In Vietnam, unit cost analysis applied at primary health care was still
limited in number of issues and mainly focus on setting of service prices and costs of diseases.

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