Volume 14 Supplement 1

Proceedings of the 7th Postgraduate Forum on Health Systems and Policies

Open Access

The cost of radiological procedures at Universiti Kebangsaan Malaysia Medical Centre: applying activity based costing methodology

  • Roszita Ibrahim1Email author,
  • Amrizal Muhammad Nur2,
  • Nor Haty Hassan1,
  • Hishamudin Am3 and
  • Syed Mohamed Aljunid2
BMC Public Health201414(Suppl 1):O21

https://doi.org/10.1186/1471-2458-14-S1-O21

Published: 29 January 2014

Background

Department of Radiology is one of the intermediate cost centres for supporting patient treatment in wards and clinics in Universiti Kebangsaan Malaysia Medical Centre (UKMMC). A total of 121,221 procedures were performed in 2011. Unfortunately, since UKMMC began its operations, the actual cost of each procedure in this particular department has never been studied. Hence, it is important to determine the actual cost of each procedure in preparation for future autonomous university governance, particularly budgeting.

Materials and methods

A cross-sectional study was conducted from January to December 2012 in all units in Department of Radiology. Activity Based Costing (ABC) methodology was used to analyse the cost of each procedure. Three hundred procedures had been collected using a micro costing form. Seven cost components were collected for each procedure: (1) staff salary (2) consumables (3) equipment (4) reagents (5) administration (6) maintenance (7) utilities. The results were analysed using SPSS version 22.0.

Results

The five highest costs of radiological procedures had been identified. The highest mean cost procedures were Endovascular Interventional Radiology (EIR) (RM2214±1636), followed by Medical Nuclear (RM1741± 908), Magnetic Resonance Imaging (MRI) (RM1323±232), Computed Tomography (CT Scan) (RM395±152) and Mammogram (RM322±4). In addition, the highest component cost for EIR procedure were consumables (RM2782, 77%), for Medical Nuclear and MRI procedures, cost of equipment was the highest component which was RM875 (50%) and RM797 (60%), respectively. For CT scan procedures, cost of reagents was the highest component (RM143, 36%), which was followed by cost of consumables for Mammogram (RM775, 73%).

Conclusions

An accurate and precise cost per radiological procedure can be determined by using ABC method. The important component that contributes to each of the activities performed at each procedure can be further justified.

Authors’ Affiliations

(1)
International Casemix & Clinical Coding Centre, UKM
(2)
United Nations University International Institute for Global Health (UNU-IIGH)
(3)
Department of Radiology, UKMMC

Copyright

© Ibrahim et al; licensee BioMed Central Ltd. 2014

This article is published under license to BioMed Central Ltd. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. The Creative Commons Public Domain Dedication waiver (http://creativecommons.org/publicdomain/zero/1.0/) applies to the data made available in this article, unless otherwise stated.

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