A cross-sectional and restrospective study with perspective of service provider extracted and analyzed cost data from 319 HIV/AIDS inpatients care at 7 sentinel facilities across 8 provinces/municipalites in 2010. The study shows that mean cost per episode was VND 4,341,253 (+ or - VND 299,367). Consumalbles, paraclinical services and labor comprised a major component, accounting for 70-85 percent total cost. Average cost and length of stay varied considerably among HIV/AIDS treatment facilities. Mean cost of central level and major city based facilities was higher than that of other provincial level facilities. Mean cost of non health insurance patients accounting for 92 percent of sampled patiens was VND 4,430,215 (+ or - 748,115 VND) which was higher than that of health insurance patients with mean cost of VND 3,433,093 (+ or - 659,198). The HIV/AIDS treatment and care cost are higher if the patients have severe immunodeficiency with lower CD4 count ( 50 cell/mm3).
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