Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services

A Rajabi 1, A Dabiri 2 1. Dept. of Management, School of Economics and Management, Shiraz University, Shiraz, Iran 2. Dept. of Foreign Languages, School of Literature and Humanities, Shiraz University, Shiraz, Iran Iranian J Publ Health, Vol. 41, No.4, Apr 2012, pp 100-107.

Abstract

Background: Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990s. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. Methods: To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three main departments: administrative, diagnostic, and hospitalized. Second, activity centers were defined by the activity analysis method. Third, costs of administrative activity centers were allocated into diagnostic and operational departments based on the cost driver. Finally, with regard to the usage of cost objectives from services of activity centers, the cost price of medical services was calculated. Results: The cost price from ABC method significantly differs from tariff method. In addition, high amount of indirect costs in the hospital indicates that capacities of resources are not used properly. Conclusion: Cost price of remedial services with tariff method is not properly calculated when compared with ABC method. ABC calculates cost price by applying suitable mechanisms but tariff method is based on the fixed price. In addition, ABC represents useful information about the amount and combination of cost price services. Keywords: Activity Based Costing, Remedial services, Cost price, Iran

TUJUAN:
1)Menyajikan model yang tepat untuk menentukan biaya yang akan ditawarkan kepada pasien. 2)Membandingkan tarif yang ditetapkan dengan metode ABC untuk layanan obat. 3)Menyajikan informasi untuk standarisasi penilaian kinerja (benchmarking). kegiatan dan

4)Menyediakan informasi yang diperlukan untuk penganggaran rumah sakit, terutama Activity Based Budgeting (ABB).

VARIABEL : biaya di 3 departemen: operasi, diagnostik, adminsitrasi dan servis DESIGN : Observasional study HASIL : Cost price dari metode ABC secara signifikan berbeda dari metode tarif. Selain itu, tingginya jumlah biaya tidak langsung di rumah sakit menunjukkan bahwa kapasitas sumber daya tidak digunakan dengan benar

NO 1

ASPEK TEMPAT

JURNAL

TESIS RS PKU MUHAMMADIYAH YOGYAKARTA Deskriptif kualitatif

Shahid Faghihi Hospital

Studi Observasional

DESAIN

NO 1

ASPEK Metode dalam menghitung biaya Sumber data

JURNAL ABC

TESIS ABC

Data sekunder Data keuangan tahun2009

Data sekunder Clinical pathway untuk layanan tindakan dan data keuangan RS PKU Muhammadiyah Yogyakarta

Activity-Based Costing for Pathology Examinations and Comparison with the Current Pricing System in Turkey
Ferda AK ERGN1, smail AIRBA1, Insu KUZU2 1Department of Health Services Management, Ankara University, Faculty of Health Sciences, ANKARA, TURKEY, 2Department of Pathology, Ankara University, Faculty of Medicine, ANKARA, TURKEY Turk Patoloji Derg 2013, 29:1-14

ABSTRACT Objective: To demonstrate the real cost data of the pathology examinations by using the activity-based costing method and to contribute to the financial planning of the departments, health managers and also the social security institution. Material and Method: Forty-four examinations selected from the Healthcare Implementation Notification system list and performed at the Ankara University Faculty of Medicine Pathology Department during September 2010 were studied. The analysis and the real cost calculations were done according to the duration of the procedures. Calculated costs were compared with the Healthcare Implementation Notification system and Medicare price lists. Results: The costs of the pathology tests listed within the same pricing levels in the Healthcare Implementation Notification system list showed great differences. The minimum and maximum costs in level 1, 2, 3, and 4 were 15,98-80,15 TL, 15,95258,59 TL, 42,38- 236,87 TL, and 124,42-406,76 TL, respectively. Medicare price levels were more consistent with the real costs of the examinations compared to the Healthcare Implementation Notification system price list. Conclusion: The prices of the pathology examination listed at different levels in the Healthcare Implementation Notification system lists do not cover the real costs of the work done. The principal parameters of Activity-Based Costing system are more suitable for making the most realistic cost categorization. Although the prices could differ between countries, the Medicare system categories are more realistic than the Healthcare Implementation Notification system. The Healthcare Implementation Notification system list needs to be revised in order to reflect the real costs of the pathology examinations.

Key Words: Pathology, Cost analysis, Financial activities, Turkey

TUJUAN: Untuk menunjukkan data biaya riil pemeriksaan patologi dengan menggunakan metode activity-based costing dan untuk berkontribusi pada perencanaan keuangan departemen, manajer kesehatan dan juga lembaga jaminan sosial.

VARIABEL : Biaya di Healthcare Implementation Notification system and Medicare price lists. DESIGN :

HASIL : Biaya tes patologi yang tercantum dalam tingkat harga yang sama di sistem Healthcare Implementation Notification List menunjukkan perbedaan besar. Biaya minimum dan maksimum di tingkat 1, 2, 3, dan 4 adalah 15,98-80,15 TL, 15,95-258,59 TL, 42,38 - 236,87 TL, dan 124,42-406, 76 TL. Tingkat harga Medicare lebih konsisten dengan biaya riil dibandingkan dengan daftar harga sistem Healthcare Implementation Notification.

NO 1

ASPEK TEMPAT

JURNAL Ankara University Faculty of Medicine Pathology Department

TESIS RS PKU MUHAMMADIYAH YOGYAKARTA

TUJUAN

DESAIN

TOLAK UKUR VARIABEL

NO 1

ASPEK Metode dalam menghitung biaya Sumber data

JURNAL ABC

TESIS ABC

Data sekunder Data keuangan tahun 2009

Data sekunder Clinical pathway untuk layanan tindakan dan data keuangan RS PKU Muhammadiyah Yogyakarta

The cost of changing physical activity behaviour: evidence from a physical activity pathway in the primary care setting
Christian EH Boehler1*, Karen E Milton2, Fiona C Bull2,3 and Julia A Fox-Rushby1 1Health Economics Research Group (HERG), Brunel University, Uxbridge, Middlesex, UB8 3FG, UK. 2British Heart Foundation National Centre for Physical Activity and Health, School of Sport, Exercise and Health Sciences, Loughborough University, Loughborough, Epinal Way, Leicestershire, LE11 3TU, UK. 3School of Population Health, University of Western Australia, 35 Stirling Highway, Crawley WA 6009, Australia.

Abstract Background: The Physical Activity Care Pathway (a Pilot for the Lets Get Moving policy) is a systematic approach to integrating physical activity promotion into the primary care setting. It combines several methods reported to support behavioural change, including brief interventions, motivational interviewing, goal setting, providing written resources, and followup support. This paper compares costs falling on the UK National Health Service (NHS) of implementing the care pathway using two different recruitment strategies and provides initial insights into the cost of changing physical activity behaviour. Methods: A combination of a time driven variant of activity based costing, audit data through EMIS and a survey of practice managers provided patient-level cost data for 411 screened individuals. Self reported physical activity data of 70 people completing the care pathway at three month was compared with baseline using a regression based difference in differences approach. Deterministic and probabilistic sensitivity analyses in combination with hypothesis testing were used to judge how robust findings are to key assumptions and to assess the uncertainty around estimates of the cost of changing physical activity behaviour. Results: It cost 53 (SD 7.8) per patient completing the PACP in opportunistic centres and 191 (SD 39) at disease register sites. The completer rate was higher in disease register centres (27.3% vs. 16.2%) and the difference in differences in time spent on physical activity was 81.32 (SE 17.16) minutes/week in patients completing the PACP; so that the incremental cost of converting one sedentary adult to an active state of 150 minutes of moderate intensity physical activity per week amounts to 886.50 in disease register practices, compared to opportunistic screening. Conclusions: Disease register screening is more costly than opportunistic patient recruitment. However, additional costs come with a higher completion rate and better outcomes in terms of behavioural change in patients completing the care pathway. Further research is needed to rigorously evaluate intervention efficiency and to assess the link between behavioural change and changes in quality adjusted life years (QALYs).

TUJUAN: membandingkan cost falling di Pelayanan Kesehatan Nasional Inggris (NHS) terhadap penerapan care pathway menggunakan dua strategi rekrutmen yang berbeda dan memberikan wawasan awal ke dalam biaya physical activity behaviour. VARIABEL :

DESIGN :

HASIL : Harganya 53 (SD 7.8) per pasien menyelesaikan PACP di pusat-pusat oportunistik dan 191 (SD 39) di lokasi mendaftar penyakit. Tingkat Pelengkap lebih tinggi di pusat-pusat daftar penyakit (27,3% vs 16,2%) dan perbedaan dalam perbedaan waktu yang dihabiskan untuk aktivitas fisik adalah 81,32 (SE 17.16) menit / minggu pada pasien menyelesaikan PACP, sehingga penambahan biaya konversi satu orang dewasa menetap ke 'keadaan aktif' dari 150 menit aktivitas fisik intensitas sedang per minggu sebesar 886,50 dalam praktek daftar penyakit, dibandingkan dengan skrining oportunistik

NO 1

ASPEK TEMPAT

JURNAL

TESIS RS PKU MUHAMMADIYAH YOGYAKARTA

Shahid Faghihi Hospital

TUJUAN

DESAIN

TOLAK UKUR VARIABEL

NO 1

ASPEK TEMPAT

JURNAL

TESIS RS PKU MUHAMMADIYAH YOGYAKARTA

Shahid Faghihi Hospital

TUJUAN

DESAIN

TOLAK UKUR VARIABEL