The analysis of unit cost of adult angiography services in a state hospital by activity-based cost method, Bi̇r kamu hastanesi̇nde anji̇yografi̇ bi̇ri̇mi̇ mali̇yetleri̇ni̇n faali̇yet tabanli mali̇yetleme yöntemi̇ i̇le anali̇zi̇

Abstract

Objective: The main purpose of this study is to analyze the unit cost of different angiography services given by the angiography department of Istanbul Mehmet Akif Ersoy Cardiothoracic Surgery Hospital. Material and Method: Due to the fact that the existing cost system of this hospital and also the angiography unit is unsatisfactory to calculate the indirect unit costs of different services given by the service departments, a more contemporary approach named Activity Based Costing System was applied to the adult angiography unit. After many interviews, observations and data collection processes, unit costs of fifteen different angiography services were calculated. In this study the unit cost calculation was done according to the cost data belonging to May 2010. Result: The unit costs that have been calculated by activitiy based costing system was compared to the package costs determined by the Social Security Institution named shortly SUT. It can easily be observed that there are significant differences between the calculated costs and the package SUT costs. For example, although the operation process and duration of percutaneous transluminal coronary angioplasty (service number is 7) and percutaneous ballon valvoplasty, mitral valve (service number 9) differs significantly, the unit package SUT costs of these two services are equal. Therefore, it can be concluded that the costs obtained by this study is more accurate than the current package costs because this study considers the processes and the time consumed by the services. This comparison has a vital importance to see the usage of the resources of the hospitals and helps the hospital management to allocate these resources more accurately. Conclusion: This pilot study is expected to be an example of a more accurate cost calculation tool to the other service departments of the hospital and also to the other state hospitals. The wide application of activity based costing system applied to the whole institution is also expected to increase the efficiency and effectiveness of the hospital management. As a general result, it can be said that this study contributes to the economy to control the resources and the society to use the idle capacity efficiently. © 2013 Elsevier B.V., All rights reserved.