The objective of this paper is to develop the unit cost system for a University's dental clinic. In order to find each servicing profit or loss, a company requires the cost object and revenue for performance indication. In addition, this research provides the methodology for other departments in the hospital as well. By grouping treatments, both cost object and revenue are analyzed in the same pattern which can calculate exactly cost. After that, analyze resource consumption of each department onto generating income activities including combine of cost data by consideration their related with cost object which are direct cost and indirect cost. In this case, direct cost means direct material cost, direct labor cost and laboratory expense. For indirect cost, there are 3 components such as business unit expense, support unit expense and administrative expense. Anyway, this study performs reciprocal allocation method to allocate cost from support unit to business unit for the accuracy and precision result. Regarding to this research, 8 services were found 2,964,310 loss. The total cost of a University’s dental clinic is 147,575,775 baht that consists of direct cost which is 18,277,571 baht, direct labor cost is 73,027,319 baht, laboratory expense 25,319,479 baht and overhead cost is 30,951,405 baht. However, the company has total profit from every operating service about 38,959,323 baht
