Estimation of the Cost in a Paediatric Radiology Service Using Time-Driven Activity-Based Costing (TDABC)

• Authors: Davide Calandra , Valerio Brescia , Aurelio Secinaro , Davide Calandra

Title variants

PL

Szacowanie kosztów usług radiologii dziecięcej z wykorzystaniem rachunku kosztów działań sterowanego czasem (TDABC)

Abstracts

PL

Szacowanie kosztów jest istotnym elementem analiz rachunków zdrowia w krajach rozwiniętych i rozwijających się. Celem niniejszego opracowania jest określenie metodologii w kwestii systemów i metod rachunku kosztów stosowanych do wszystkich świadczeń zdrowotnych realizowanych na dużą skalę, które charakteryzują się ograniczoną zmiennością zasobów (jak czas, materiały, zasoby ludzkie). Stosujemy rachunek kosztów działań uzależniony od czasu (TDABC). Średni czas działań zdrowotnych oszacowano na podstawie bezpośredniej obserwacji działań i wywiadów w placówce radiologii dziecięcej. Koszty bezpośrednie i pośrednie obliczono z uwzględnieniem ceny za minutę dla każdej kategorii usług zdrowotnych. TDABC pozwala na obliczenie praktycznych wydatków na usługi radiologiczne. Metoda ta ujawnia wyższe wydatki niż te, które są refundowane przez państwową służbę zdrowia. Badanie wykazuje wysoki poziom kosztów w przypadku tomografii komputerowej i radiologii kręgosłupa piersiowego w sedacji, których krajowy system opieki zdrowotnej nie uwzględnia. TDABC może być wykorzystywane przez menedżerów służby zdrowia do oceny poziomu kosztów i porównania wyników wewnętrznych z taryfami refundacyjnymi krajowej służby zdrowia.

EN

Cost estimation is crucial for health accounts analyses in both developed and developing countries. This study aimed to determine a methodology on the issue of costing systems and costing methods applicable to all health services carried out on a large scale that by their nature have a limited variability of resources (time, materials, human resources, etc.). The authors used time-driven activitybased costing (TDABC). The average time of healthcare activities was estimated within the direct observation of the activities and interviews in a paediatric radiology service unit. Direct and indirect costs were calculated regarding the price per minute for each health service category. TDABC allows calculating the actual costs of radiology services. This method reveals a higher expenditure than that reimbursed by the national health service. The empirical study shows high costs for CT and Thoracic spine radiology under sedation, which the national health system does not take into consideration. TDABC can be used by healthcare managers to evaluate the level of costs and to compare the internal results with the reimbursement tariffs from the national health service.

Keywords

EN

radiology; costs; drivers; TDABC; healthcare management

PL

radiologia; koszty; TDABC; zarządzanie zdrowiem; nośniki

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Nauki o Finansach
• Year: 2021
• Volume: 26
• Issue: 2
• Pages: 77-101

Dates

published

2021

Contributors

author

Davide Calandra

• University of Turin, Turin, Italy

author

Valerio Brescia

• University of Turin, Turin, Italy

author

Aurelio Secinaro

• Ospedale Pediatrico Bambino Gesù, Rome, Italy

author

Davide Calandra

• University of Turin, Turin, Italy

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Identifiers

DOI

10.15611/fins.2021.2.05

Biblioteka Nauki

2079911