This cross-sectional study explored service provision and reimbursement situation of high-cost complete denture service
delivery under Universal Healthcare Coverage scheme of 37 district hospitals located in western Thailand in fiscal year
2010. This study analyzed determinants associated with no high-cost dental prostheses provision to identify barriers to
efficient service delivery. In fiscal year 2010, up to 827 patients received complete denture services which accounted for
3,145,015 THBs reimbursed expense to the National Health Security Office. Median of reimbursement was 74,800 THBs
and the reimbursement ranged from 3,280 THBs to 357,896 THBs, excluding a hospital with no reimbursement. Median of
labour productivity ratios was 7 cases per dentist and the highest ratio was 16.7 cases per dentist. Univariate and
multivariate logistic regression to estimate crude and adjusted association between interested parameters i.e. hospital
sizes, numbers of dentists, and degrees of ruralitycould not be undertaken due to insufficient outcome of no service
provision. Graphical analysis using box-and whisker diagrams to explore relationship between labour input and service
output depicted only primary relationship. Thus further investigation using more advanced analytical techniques of
efficiency analysis and total productivity analysis was suggested to comprehensively identify hindrances of high-cost
complete denture service delivery problem.