scholarly journals Costing of Cesarean Sections in a Government and a Non-Governmental Hospital in Cambodia—A Prerequisite for Efficient and Fair Comprehensive Obstetric Care

2020 ◽  
Vol 17 (21) ◽  
pp. 8085
Author(s):  
Eva Glaeser ◽  
Bart Jacobs ◽  
Bernd Appelt ◽  
Elias Engelking ◽  
Ir Por ◽  
...  
Keyword(s):  
Health Care Services ◽  
Public Hospital ◽  
Average Length ◽  
Unit Cost ◽  
Obstetric Care ◽  
Hospital Staff ◽  
Activity Based Costing ◽  
Middle Income ◽  
The Public ◽  
The Cost

Knowing the cost of health care services is a prerequisite for evidence-based management and decision making. However, only limited costing data is available in many low- and middle-income countries. With a substantially increasing number of facility-based births in Cambodia, costing data for efficient and fair resource allocation is required. This paper evaluates the costs for cesarean section (CS) at a public and a Non-Governmental (NGO) hospital in Cambodia in the year 2018. We performed a full and a marginal cost analysis, i.e., we developed a cost function and calculated the respective unit costs from the provider’s perspective. We distinguished fixed, step-fixed, and variable costs and followed an activity-based costing approach. The processes were determined by personal observation of CS-patients and all procedures; the resource consumption was calculated based on the existing accounting documentation, observations, and time-studies. Afterwards, we did a comparative analysis between the two hospitals and performed a sensitivity analysis, i.e., parameters were changed to cater for uncertainty. The public hospital performed 54 monthly CS with an average length of stay (ALOS) of 7.4 days, compared to 18 monthly CS with an ALOS of 3.4 days at the NGO hospital. Staff members at the NGO hospital invest more time per patient. The cost per CS at the current patient numbers is US$470.03 at the public and US$683.23 at the NGO hospital. However, the unit cost at the NGO hospital would be less than at the public hospital if the patient numbers were the same. The study provides detailed costing data to inform decisionmakers and can be seen as a steppingstone for further costing exercises.

ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

2016 ◽  
Vol 26 (1) ◽  
pp. 79
Author(s):  
. Soewatoen
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Stroke Patients ◽  
Severe Stroke ◽  
High Care ◽  
Mild Stroke ◽  
Christian Hospital ◽  
The Cost

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

2020 ◽  
Vol 3 ◽  
pp. 307-313
Author(s):  
Muhammad Fahson Hakim ◽  
Ahmad Sirojun Nuha ◽  
Widya Aini Lathifah ◽  
M. Ainul Yaqin
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Goods And Services ◽  
Management Concepts ◽  
The Government ◽  
The Cost

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

scholarly journals Cost Of Treatment Tonsilektomi Di Instalasi Bedah Sentral Rsud Kajen Kabupaten Pekalongan Tahun 2015

2016 ◽  
Vol 4 (3) ◽  
pp. 232-241
Author(s):  
Imam Prasetyo ◽  
Sudiro Sudiro ◽  
Chriswardani Suryawati
Keyword(s):  
Clinical Pathway ◽  
Public Hospital ◽  
Unit Cost ◽  
Activity Based Costing ◽  
Type C ◽  
Rate Calculation

Tariff of services at Kajen Public Hospital charged on general patients was calculated based on operational costs like cost of medical services, consumables, medicines, treatment class, and rental cost of surgery room. Unfortunately, all components of costs for tonsillectomy treatment had not been included. Determination of the tariff had not calculated indirectly costs. Tariff of tonsillectomy treatment at the Kajen Public Hospital at inpatient room based on a local regulation Number 1 year 2012 was Rp 3,275,000 for class 3 whereas tariff for claim of BPJS at the same class at a regional hospital type C was Rp 1,767,900. In this case, there was any difference between costs that had to be spent for tonsillectomy treatment and claim from BPJS. Each cost must be calculated in accordance with clinical pathway to determine unit cost in order to provide high-quality of services. The aim of this study was to figure out amount of unit cost based on clinical pathway on tonsillectomy diagnosis at the Kajen Public Hospital. This was an observational analytic study by conducting a case study at the Kajen Public Hospital. Clinical pathway was arranged through meeting of a drafting team. A calculation of unit cost was performed using a method of Activity Based Costing (ABC), determination of exceeding cost. The results of clinical pathway arrangement showed that steps of tonsillectomy diagnosis pathway were as follows: admission, diagnostic, therapy, and follow up. Unit cost of tonsillectomy diagnosis based on the ABC calculation was Rp 2,717,662. The results of cost recovery rate calculation demonstrated that CRR among general patients was 121% whereas among BPJS patients was 65%. It means that each general patient of the Kajen Public Hospital obtained surplus as many as 21% otherwise each BPJS patient obtained minus as many as 35%. Arrangement of clinical pathway and implementation of final clinical pathway could be used as quality control of the Kajen Public Hospital. The hospital management needs to trace costs, to monitor, and to evaluate the obedience of clinical pathway.

scholarly journals Survey of Patient Satisfaction with Radiological Services in Public and Private Health Facilities in Kano

2020 ◽  
Vol 6 (1) ◽  
pp. 25-32
Author(s):  
Lydia A. Gana ◽  
Emmanuel I. Richard ◽  
Mohammad Sidi ◽  
Musa G. Lalai ◽  
Joseph D. Zira ◽  
...  
Keyword(s):  
Patient Satisfaction ◽  
Health Facility ◽  
Health Care Services ◽  
Hospital Staff ◽  
Public Health Facility ◽  
Chi Square ◽  
Cross Sectional ◽  
The Public ◽  
Patients Satisfaction ◽  
Private Health Facility

Background: Patient satisfaction is the extent to which the patients feel that their needs and expectations are being met by the service provider. The survey of patient satisfaction with health care services is a growing concept in Nigeria, where study on this subject is just beginning to develop. Objective: The aim of this study was to compare the patients’ satisfaction level with radiological services and to identify the factors that may account for the differences in their satisfaction between a public and a private health facility in Kano state Nigeria. Method: The study was a cross-sectional prospective survey that targeted patients who visited radiology departments. Data was collected using a 43 item self-completion questionnaire designed in line with the objectives of the study. The data were categorized into groups and analysed using a statistical package for social sciences version 20.0, where descriptive statistics such as the percentages and frequencies were generated and tabulated. A chi-square test was used to test for the differences in the patients’ satisfactory level at (p&lt;0.05). Results: The results showed that 60.7% (n=85) were female while 39.3% (n=55) were male, 52.2% (n=47) of the respondents from the public hospital were dissatisfied, while 47.8% (n=43) were satisfied. At the private hospital, only 20% (n=10) were dissatisfied, while 80% (n=40) were satisfied with the radiological services received. The type of health facility and patients’ satisfaction was found to be statistically significant at (p&lt;0.05). Conclusion: The patients in the private health facility of the study were more satisfied than those at the public health facility because of prompt attention given to them immediately after arrival, immediate collection of their radiological reports, and high ergonometric environment provided by the hospital staff.

TDABC to Determine the Cost of Retirement Procedures: Applied at Universidade Federal Do Rio Grande Do Norte

2019 ◽  
Vol 10 (4) ◽  
pp. 343-355
Author(s):  
Diogo de Menezes Cortês Bezerra ◽  
◽  
Ridalvo Medeiros Alves de Oliveira ◽  
Keyword(s):  
Rio Grande ◽  
Calculation Model ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Application Process ◽  
Public Servants ◽  
The Public ◽  
State Educational ◽  
The Right ◽  
The Cost

In 2017, a predictable change in the Brazilian social security legislation encouraged many public servants to apply for their retirement in order to avoid losing some benefit they had the right to gain. This sudden demand for retirement applications brought some awareness to the cost of retirement processes provided to Brazilian state educational institutions. Specifically, in this work, we aim to present a cost calculation model for a retirement application process provided to the public servants of Universidade Federal do Rio Grande do Norte. This model is based on the Time-Driven Activity-Based Costing. The methodology used to determine this model included field study and interviews with managers of departments where retirement processes are dealt with. The most challenging step on the development of this research was to determine the precise measurement of the expenditure. Results found were satisfactory, considering that any and all expenditure data and budget transparency of the public department is relevant for social control and for the management of public institutions.

scholarly journals The cost analysis of breast cancer: A comparison between private and public hospitals 

2020 ◽  
Author(s):  
Abolhasan Afkar ◽  
Habib Jalilian ◽  
Abolghasem Pourreza ◽  
Habibeh Mir ◽  
Abdolhosein Emami Sigaroudi ◽  
...  
Keyword(s):  
Breast Cancer ◽  
Public Hospital ◽  
Private Hospital ◽  
Public Hospitals ◽  
The Public ◽  
Illness Study ◽  
Collection Data ◽  
Private And Public ◽  
Spss Software ◽  
The Cost

Abstract Backgrounds Breast cancer is the most prevalent cancer among women. Breast cancer imposes a considerable economic burden on the health system. This study aimed to compare the cost of breast cancer among patients who referred to private and public hospitals in Iran (2017). Methods This was a prevalence-based cost of illness study. A total of 179 patients were selected from private and public hospitals using the census method. The researcher-constructed checklist was used for data collection. Data were analyzed using SPSS software version 22. Results The estimated total mean (SD) direct cost of patients who referred to the private hospital and the public hospital was $10050 (19480) and $3960 (6780), respectively. Further, the total mean indirect cost of patients who referred to the private hospital was lower than those referring to the public hospital at $1870 (%15 of total costs) and $22350 (%85 of total costs), respectively. These differences were statistically significant (P<0.05). Conclusion Breast cancer imposes a substantial cost on patients, health insurance organizations and the whole society in Iran. Therefore, the adoption of effective measures for the prevention and early diagnosis of breast cancer is urgently needed.

scholarly journals Perhitungan Unit Cost Pengembangan Sistem Informasi Pondok Pesantren Dengan Metode ABC (Activity Based Costing)

2020 ◽  
Vol 5 (2) ◽  
pp. 205
Author(s):  
Muhammad Ainul Yaqin ◽  
Muhammad Bagus Wicaksono ◽  
Derida Elfraim Falahian ◽  
Eryan Rachman Hakim
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Boarding Schools ◽  
Quantitative Approach ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Management Concepts ◽  
The Cost

The purpose of this study is to describe and calculate the unit cost in developing the information system for Islamic boarding schools. This research uses a descriptive-quantitative approach. Data collection methods are observation and documentation. The descriptive approach in this study is used to analyze and interpret the data from observations and documentation that have been collected, while the quantitative approach in this study is used to explain the nominal unit cost calculation using the ABC (Activity Based Costing) method. In every development of an information system, the costs required are quite a lot and have several complex parameters, so that one of the management concepts is needed, namely cost accuracy. This becomes important for users of cost information to determine the cost effectiveness used by each unit as well as a reference price in further information system development, in this case the cost of developing an information system for Islamic boarding schools. The method we use in calculating unit costs is ABC (Activity Based Costing), where the calculation system charges costs for each activity involved before calculating product costs. The number of activities in developing a software or information system makes this method suitable to be applied in cost accuracy. The standard benchmark for the cost of procuring goods and services in this study is in accordance with government regulations and several observations, while the amount of salary costs follows the 2019 Minimum Standard Guidelines issued by INKINDO (National Association of Indonesian Consultants). The results of this study show that in developing the information system for Islamic boarding schools, the total cost required is Rp. 79,100,000.00 with a unit cost of Rp. 17,673,607.35.

scholarly journals The cost of breast cancer: A comparison between private and public hospitals

2020 ◽  
Author(s):  
Abolhasan Afkar ◽  
Habib Jalilian ◽  
Abolghasem Pourreza ◽  
Habibeh Mir ◽  
Abdolhosein Emami Sigaroudi ◽  
...  
Keyword(s):  
Breast Cancer ◽  
Public Hospital ◽  
Private Hospital ◽  
Public Hospitals ◽  
The Public ◽  
Illness Study ◽  
Collection Data ◽  
Private And Public ◽  
Spss Software ◽  
The Cost

Abstract Backgrounds Breast cancer is the most prevalent cancer among women. Breast cancer imposes a considerable economic burden on the health system. This study aimed to compare the cost of breast cancer among patients who referred to private and public hospitals in Iran (2017).Methods This was a prevalence-based cost of illness study. A total of 179 patients were selected from private and public hospitals using the census method. The researcher-constructed checklist was used for data collection. Data were analyzed using SPSS software version 22.Results The estimated total mean ± SD direct cost of patients who referred to the private hospital and the public hospital was $10051.78 ± 19484.61 and $3956.33 ± 6783.02, respectively. Further, the total mean indirect cost of patients who referred to the private hospital was lower than those referring to the public hospital at $1870.89 (%15.69 of total costs) and $22348.5 (%84.95 of total costs), respectively. These differences were statistically significant (P < 0.05).Conclusion Breast cancer imposes a substantial cost on patients, health insurance organizations and the whole society in Iran. Therefore, the adoption of effective measures for the prevention and early diagnosis of breast cancer is urgently needed.

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