RESUMEN
@#Presently there is a gross lack of information on cost and cost weights in many developing countries that implementcasemix system. Furthermore, studies that employed Activity Based Costing method (ABC) to estimate the costs of radiologyprocedures were rarely done in developing countries, including Malaysia. The main objective of this study is to determinethe costs of radiology procedures for each group in casemix system, in order to develop cost weights to be used in theimplementation of the casemix system. An economic evaluation study was conducted in all units in the Department ofRadiology in the first teaching hospital using the casemix system in Malaysia. From the 25,754 cases, 16,173 (62.8%)of them were from medical discipline. Low One Third and High One Third (L3H3) method was employed to trim theoutlier cases. Output from the trimming, 15,387 cases were included in the study. The results revealed that the totalinpatients’ charges of all the radiology procedures was RM1,820,533.00 while the cost imputed using ABC method wasRM2,970,505.54. The biggest cost component were human resources in Radiology Unit (Mobile) (57.5%), consumables(78.5%) of Endovascular Interventional Radiology (EIR) Unit, equipment (81.4%) of Magnetic Resonance Imaging (MRI)Unit, reagents (68.1%) of Medical Nuclear Unit. The one highest radiology cost weight, was for Malaysia DiagnosisRelated Group (MY-DRG®)B-4-11-II (Hepatobiliary and Pancreas Neoplasms with severity level II, 2.8301). The methodof calculation of the cost of procedures need to be revised by the hospital as findings from this study showed that the costimposed to patient is lower than the actual cost.
RESUMEN
Business process cost management is key to hospital business process management It mostly consists of process cost accumulation and cost analysis. The paper probed into theories of Activity Based Costing (ABC), and built a model for hospital process costing based on the hospital organizational structure Discussed herein include the items of hospital medical services and their activity costs, followed by a case study to prove ABC as practical in the analysis and calculation of hospital business process costs.
RESUMEN
PURPOSE: This study was carried out to substantiate the application process of activity-based costing on the current cost of hospital home care (HHC) service. The study materials were documents, 120 client charts, health insurance demand bills, salary of 215 HHC nurses, operating expense, 6 HHC agencies, and 31 HHC nurses. METHOD: The research was carried out by analyzing the HHC activities and then collecting labor and operating expenses. For resource drivers, HHC activity performance time and workload were studied. For activity drivers, the number of HHC activity performances and the activity number of visits were studied. RESULT: The HHC activities were classified into 70 activities. In resource, the labor cost was 245wonper minute, operating cost was 9,570won per visit and traffic expense was an average of 12,750won. In resource drivers, education and training had the longest time of 67 minutes. Average length of performance for activities was 13.7 minutes. The workload was applied as a relative value. The average cost of HHC was 62,741won and the cost ranged from 55,560won to 74,016won. CONCLUSION: The fixed base rate for a visit in the current HHC medical fee should be increased. Exclusion from the current fee structure or flexible operation of traveling expenses should be reviewed.