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8/13/2019 JURNAL INTERNASIONAL ppt

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Applying Activity Based Costing (ABC)Method to Calculate

Cost Price in Hospital and Remedy Services A Rajabi 1, A Dabiri 2

1. Dept. of Management, School of Economics and Management, ShirazUniversity, Shiraz, Iran

2. Dept. of Foreign Languages, School of Literature and Humanities, ShirazUniversity, Shiraz, Iran

Iranian J Publ Health, Vol. 41, No.4, Apr 2012, pp 100-107.


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Abstract

Background: Activity Based Costing (ABC) is one of the new methodsbegan appearing as a costing methodology in the 1990s. It calculates costprice by determining the usage of resources. In this study, ABC methodwas used for calculating cost price of remedial services in hospitals.

Methods: To apply ABC method, Shahid Faghihi Hospital was selected.First, hospital units were divided into three main departments:administrative, diagnostic, and hospitalized. Second, activity centers weredefined by the activity analysis method. Third, costs of administrativeactivity centers were allocated into diagnostic and operational departmentsbased on the cost driver. Finally, with regard to the usage of costobjectives from services of activity centers, the cost price of medicalservices was calculated.

Results: The cost price from ABC method significantly differs from tariffmethod. In addition, high amount of indirect costs in the hospital indicatesthat capacities of resources are not used properly.

Conclusion: Cost price of remedial services with tariff method is notproperly calculated when compared with ABC method. ABC calculatescost price by applying suitable mechanisms but tariff method is based onthe fixed price. In addition, ABC represents useful information about theamount and combination of cost price services.

Keywords: Activity Based Costing, Remedial services, Cost price, Iran


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TUJUAN:

1)Menyajikan model yang tepat untuk menentukan biaya yangakan ditawarkan kepada pasien.

2)Membandingkan tarif yang ditetapkan dengan metode ABCuntuk layanan obat.

3)Menyajikan informasi untuk standarisasi kegiatan danpenilaian kinerja (benchmarking).

4)Menyediakan informasi yang diperlukan untuk penganggaranrumah sakit, terutama Activity Based Budgeting (ABB).

VARIABEL :

biaya di 3 departemen: operasi, diagnostik, adminsitrasi danservis

DESIGN :

Observasional study

HASIL :Cost price dari metode ABC secara signifikan berbeda darimetode tarif. Selain itu, tingginya jumlah biaya tidak langsung dirumah sakit menunjukkan bahwa kapasitas sumber daya tidakdigunakan dengan benar


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NO ASPEK JURNAL TESIS

1 TEMPATShahid Faghihi Hospital

RS PKU MUHAMMADIYAHYOGYAKARTA

2 DESAIN Studi Observasional Deskriptif kualitatif


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1 Metode dalammenghitung biaya

ABC ABC

2 Sumber data Data sekunderData keuangan tahun2009

Data sekunderClinical pathway untuk layanan

tindakan dan data keuanganRS PKU Muhammadiyah

Yogyakarta


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Activity-Based Costing for Pathology Examinations andComparison with the Current Pricing System in Turkey

Ferda AK ERGN1, smail AIRBA1, Insu KUZU2

1Department of Health Services Management, Ankara University, Faculty of HealthSciences, ANKARA, TURKEY,

2Department of Pathology, Ankara University, Faculty of Medicine, ANKARA, TURKEY

Turk Patoloji Derg 2013, 29:1-14


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ABSTRACT

Objective: To demonstrate the real cost data of the pathology examinations by using

the activity-based costing method and to contribute to the financial planning of thedepartments, health managers and also the social security institution.

Material and Metho d: Forty-four examinations selected from the HealthcareImplementation Notification system list and performed at the Ankara University Facultyof Medicine Pathology Department during September 2010 were studied. The analysisand the real cost calculations were done according to the duration of the procedures.Calculated costs were compared with the Healthcare Implementation Notificationsystem and Medicare price lists.

Results: The costs of the pathology tests listed within the same pricing levels in theHealthcare Implementation Notification system list showed great differences. Theminimum and maximum costs in level 1, 2, 3, and 4 were 15,98-80,15 TL, 15,95-258,59 TL, 42,38- 236,87 TL, and 124,42-406,76 TL, respectively. Medicare pricelevels were more consistent with the real costs of the examinations compared to theHealthcare Implementation Notification system price list.

Conclus ion: The prices of the pathology examination listed at different levels in theHealthcare Implementation Notification system lists do not cover the real costs of the

work done. The principal parameters of Activity-Based Costing system are moresuitable for making the most realistic cost categorization. Although the prices coulddiffer between countries, the Medicare system categories are more realistic than theHealthcare Implementation Notification system. The Healthcare ImplementationNotification system list needs to be revised in order to reflect the real costs of thepathology examinations.

Key Words : Pathology, Cost analysis, Financial activities, Turkey


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TUJUAN:

Untuk menunjukkan data biaya riil pemeriksaan patologi dengan

menggunakan metode activity-based costing dan untukberkontribusi pada perencanaan keuangan departemen, manajerkesehatan dan juga lembaga jaminan sosial.

VARIABEL :

Biaya di Healthcare Implementation Notification system andMedicare price lists.

DESIGN :

HASIL :

Biaya tes patologi yang tercantum dalam tingkat harga yangsama di sistem Healthcare Implementation Notification Listmenunjukkan perbedaan besar. Biaya minimum dan maksimumdi tingkat 1, 2, 3, dan 4 adalah 15,98-80,15 TL, 15,95-258,59 TL,42,38 - 236,87 TL, dan 124,42-406, 76 TL. Tingkat hargaMedicare lebih konsisten dengan biaya riil dibandingkan dengandaftar harga sistem Healthcare Implementation Notification.


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1 TEMPAT Ankara University Faculty ofMedicine Pathology Department


2 TUJUAN

3 DESAIN

4 TOLAK UKURVARIABEL


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1 Metode dalammenghitung biaya

ABC ABC

2 Sumber data Data sekunderData keuangan tahun 2009

Data sekunderClinical pathway untuk layanan

tindakan dan data keuanganRS PKU Muhammadiyah

Yogyakarta


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The cost of changing physical activity behaviour:evidence from a physical activity pathway in

the primary care setting

Christian EH Boehler1*, Karen E Milton2, Fiona C Bull2,3 and Julia A Fox-Rushby1

1Health Economics Research Group (HERG), Brunel University, Uxbridge,Middlesex, UB8 3FG, UK.

2British Heart Foundation National Centre forPhysical Activity and Health, School of Sport, Exercise and Health Sciences,

Loughborough University, Loughborough, Epinal Way, Leicestershire, LE113TU, UK. 3School of Population Health, University of Western Australia, 35

Stirling Highway, Crawley WA 6009, Australia .


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Abstract

Background: The Physical Activity Care Pathway (a Pilot for the Lets Get Moving policy) is

a systematic approach to integrating physical activity promotion into the primary care setting.It combines several methods reported to support behavioural change, including briefinterventions, motivational interviewing, goal setting, providing written resources, and follow-up support. This paper compares costs falling on the UK National Health Service (NHS) ofimplementing the care pathway using two different recruitment strategies and provides initialinsights into the cost of changing physical activity behaviour.

Methods: A combination of a time driven variant of activity based costing, audit data throughEMIS and a survey of practice managers provided patient-level cost data for 411 screenedindividuals. Self reported physical activity data of 70 people completing the care pathway at

three month was compared with baseline using a regression based difference in differencesapproach. Deterministic and probabilistic sensitivity analyses in combination with hypothesistesting were used to judge how robust findings are to key assumptions and to assess theuncertainty around estimates of the cost of changing physical activity behaviour.

Results: It cost 53 (SD 7.8) per patient completing the PACP in opportunistic centres and191 (SD 39) at disease register sites. The completer rate was higher in disease registercentres (27.3% vs. 16.2%) and the difference in differences in time spent on physical activitywas 81.32 (SE 17.16) minutes/week in patients completing the PACP; so that the incrementalcost of converting one sedentary adult to an active state of 150 minutes of moderate

intensity physical activity per week amounts to 886.50 in disease register practices,compared to opportunistic screening.

Conclusions: Disease register screening is more costly than opportunistic patient recruitment.However, additional costs come with a higher completion rate and better outcomes in terms ofbehavioural change in patients completing the care pathway. Further research is needed torigorously evaluate intervention efficiency and to assess the link between behavioural changeand changes in quality adjusted life years (QALYs).


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TUJUAN:

membandingkan cost falling di Pelayanan Kesehatan NasionalInggris (NHS) terhadap penerapan care pathway menggunakan

dua strategi rekrutmen yang berbeda dan memberikan wawasanawal ke dalam biaya physical activity behaviour .

VARIABEL :

DESIGN :

HASIL :

Harganya 53 (SD 7.8) per pasien menyelesaikan PACP dipusat-pusat oportunistik dan 191 (SD 39) di lokasi mendaftarpenyakit. Tingkat Pelengkap lebih tinggi di pusat-pusat daftarpenyakit (27,3% vs 16,2%) dan perbedaan dalam perbedaanwaktu yang dihabiskan untuk aktivitas fisik adalah 81,32 (SE17.16) menit / minggu pada pasien menyelesaikan PACP,sehingga penambahan biaya konversi satu orang dewasamenetap ke 'keadaan aktif' dari 150 menit aktivitas fisik intensitassedang per minggu sebesar 886,50 dalam praktek daftarpenyakit, dibandingkan dengan skrining oportunistik


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2 TUJUAN

3 DESAIN



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2 TUJUAN

3 DESAIN


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