Costs of CT Scan and Ultrasound Services Using the Activity-Based Costing Method

Fatemeh  Bahrami Yarahmadi; Farzad  Faraji-Khaiavi; Amin Torabipour

doi:10.18502/htaa.v4i4.6865

Fatemeh Bahrami Yarahmadi School of Health, Student Research Committee, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran
Farzad Faraji-Khaiavi Department of Health Services Management, School of Health, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran
Amin Torabipour Department of Health Services Management, School of Health, Ahvaz Jundishapur University of Medical Sciences, Ahvaz, Iran

DOI: https://doi.org/10.18502/htaa.v4i4.6865

Keywords: Activity-Based Costing; Ultrasound; CT-Scan; Hospital

Abstract

Background: The activity-based costing system allows organizations to estimate the exact cost of their services based on the consumed resources, which in turn translates into increased efficiency of healthcare organizations.

Objectives: The current study aimed to estimate the cost of ultrasound and CT scan services using the activity-based costing (ABC) method.

Methods: Following a descriptive-applied design, the total cost of the most commonly used ultrasound and CT scan services in Imam Khomeini Hospital of Ahvaz was calculated using the ABC method. Data were collected using special forms and a list of services’ costs. To estimate the costs for different hospital sectors, first, the principles of determining cost proportion per service were set, and then using the direct cost approach, costs were estimated.

Results: The highest and lowest differences from government-approved medical tariffs were related to the facial (523,000 Rials) and lung (133,000 Rials) CT scans, respectively. Also, except for abdominal and pelvic CT scans, the estimated cost of services was higher than the tariffs. The highest and lowest share of costs were related to the depreciation of capital equipment (1,174,490,000 Rials) and energy consumed by activity centers (952,000 Rials), respectively.

Conclusions: For most of the investigated services, the total cost was significantly higher than the approved tariffs. To make medical tariffs more realistic and to continuously improve the provision of healthcare services, it is necessary to use costing techniques like ABC.