Literature DB >> 16102243

Applying activity-based costing to the nuclear medicine unit.

Sakesun Suthummanon1, Vincent K Omachonu, Mehmet Akcin.   

Abstract

Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies discuss the general applications of ABC in health-care organizations. This research explores the potential application of ABC to the nuclear medicine unit (NMU) at a teaching hospital. The finding indicates that the current cost averages 236.11 US dollars for all procedures, which is quite different from the costs computed by using ABC. The difference is most significant with positron emission tomography scan, 463 US dollars (an increase of 96%), as well as bone scan and thyroid scan, 114 US dollars (a decrease of 52%). The result of ABC analysis demonstrates that the operational time (machine time and direct labour time) and the cost of drugs have the most influence on cost per procedure. Clearly, to reduce the cost per procedure for the NMU, the reduction in operational time and cost of drugs should be analysed. The result also indicates that ABC can be used to improve resource allocation and management. It can be an important aid in making management decisions, particularly for improving pricing practices by making costing more accurate. It also facilitates the identification of underutilized resources and related costs, leading to cost reduction. The ABC system will also help hospitals control costs, improve the quality and efficiency of the care they provide, and manage their resources better.

Mesh:

Year:  2005        PMID: 16102243     DOI: 10.1258/0951484054572538

Source DB:  PubMed          Journal:  Health Serv Manage Res        ISSN: 0951-4848


  6 in total

1.  Activity-based costing evaluation of [18F]-fludeoxyglucose production.

Authors:  Bruno Krug; Annie Van Zanten; Anne-Sophie Pirson; Ralph Crott; Thierry Vander Borght
Journal:  Eur J Nucl Med Mol Imaging       Date:  2007-09-21       Impact factor: 9.236

2.  Stochastic online appointment scheduling of multi-step sequential procedures in nuclear medicine.

Authors:  Eduardo Pérez; Lewis Ntaimo; César O Malavé; Carla Bailey; Peter McCormack
Journal:  Health Care Manag Sci       Date:  2013-03-28

3.  Staff costs of hospital-based outpatient care of patients with cystic fibrosis.

Authors:  Helge Hollmeyer; Jonas Schreyögg; Ulrich Wahn; Doris Staab
Journal:  Health Econ Rev       Date:  2011-08-03

4.  Filmless versus film-based systems in radiographic examination costs: an activity-based costing method.

Authors:  Hiroshi Muto; Yuji Tani; Shigemasa Suzuki; Yuki Yokooka; Tamotsu Abe; Yuji Sase; Takayoshi Terashita; Katsuhiko Ogasawara
Journal:  BMC Health Serv Res       Date:  2011-09-30       Impact factor: 2.655

5.  Activity based costing of diagnostic procedures at a nuclear medicine center of a tertiary care hospital.

Authors:  Mahesh Singh Hada; Abhijit Chakravarty; Partha Mukherjee
Journal:  Indian J Nucl Med       Date:  2014-10

6.  A cost management model for hospital food and nutrition in a public hospital.

Authors:  Liliana Neriz; Alicia Núñez; Francisco Ramis
Journal:  BMC Health Serv Res       Date:  2014-11-13       Impact factor: 2.655

  6 in total

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