Background and objective: High cost of treatment in various diseases affects hospital budgeting and management.  Continuous ambulatory peritoneal dialysis (CAPD) is one of chronic treatment which caused high expenses. The purpose of this study was to perform unit cost analysis of CAPD patients with the universal health coverage program(UHCP) of  Renal Service Center, Srinagarind Hospital, Faculty of Medicine, Khon Kaen University.

Methods: Quantitative Research with various cost as treatment, diagnostic, nursing etc., were done by retrospective study of total 68 patients in 2011. The analyzed cost was compared with the received compensation from the National Health Security Office (NHSO).

Results: The results revealed that total charged cost of CAPD patients with UHCP was 10.49 million baht. How-ever, the total compensate revenue from NHSO was only 3.34 million baht. For details, about 79.43 % of the charged cost was obtained from diagnostic laboratory (29.80 %), medicine (25.03 %) and others (including of radiology, anesthesia, operation and nursing and medical services (24.60 %). Higher costs of the treatment were caused by more re-visits of complicated patients than the limitation of NHSO.

Conclusions: In this study the main expenses of total charged cost of CAPD patients with UHCP were much higher than compensate income as 7.15 million baht in the fiscal year 2011. Then further investigation and details of cost management should be performed in order to reduce the cost with remained of standard treatment.