Cost Analysis and Break-Even Point Radiation Services with Helical Tomotherapy in Cancer Specialized Hospitals


  • Somsak Khuanchana, M.Sc. Lopburi Cancer Hospital
  • Kusuma Lapo, B.Sc. Lopburi Cancer Hospital
  • Arkorn Boonkerd, LL.B. Lopburi Cancer Hospital
  • Surin Uadrang, M.Sc. Lopburi Cancer Hospital


Unit Cost, Break-even point, Helical Tomotherpy


Background: Cancer is a major public health problem and its incidence is likely to increase. The radiation therapy plays an important and necessary role. But the expenses for purchasing radiators, maintenance and repair are high. There for, the suitable cost of the radiation therapy for cancer patients is important, in particular, Helical Tomotherapy (HT) which is costly and highly specialized. At present there is no any study of its cost.Objective: The study aimed to analyze the unit cost and beak-even point of the Helical Tomotherapy service in Lopburi Cancer Hospital. The budget was allocated for fiscal year 2019 in order to plan the service utilization to be appropriate and cost-effective.Method: This study was used the cost center approach to collect cost data and the cost allocation into sub-activities of radiation with proportion of the workload and collect the revenues from all patients.Result: The finding show that 184 of research participants (patients/clients) with 4,604 times of radiation per year. The average revenue from service fee was 116,604.27 baht per client or 4,518.69 baht per time, respectively. The unit cost was 154,523.46 baht per case or 6,175.57 baht per time. The beak-even point was equal to 250.59 cases per year or 6,489.38 times per year, respectively. The calculation of all kinds of costing except radiator, the cost per unit was 87,566.94 baht per case or 3,499.63 baht per time and the break-even point of 133.01 cases per year or 3,444.40 times per year, respectively.Conclusion: Both the cost per unit and break-even of radiation therapy with Helical Tomotherapy (HT) in Lopburi Cancer Hospital were higher than the average revenue from service fee and the number of clients. A review and adjustment of the system to add services to such a highly specific and costly Helical Tomotherapy irradiation that hospital should consider to be able to provide appropriate and cost-effective patient services and to provide an efficient referral system in the health care area although the cost per unit (not include the cost of treatment machine) was lower. In addition, the factors involved depending on the efficiency of the bill for radiation therapy to the various funds. As well as changes the number and type of patient rights and including the appropriateness of the reimbursement from various health purchasers. Finally to provide effective and quality treatment with radiation as well as sustainability.


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How to Cite

Khuanchana S, Lapo K, Boonkerd A, Uadrang S. Cost Analysis and Break-Even Point Radiation Services with Helical Tomotherapy in Cancer Specialized Hospitals. j dept med ser [Internet]. 2021 Sep. 3 [cited 2022 Sep. 26];46(2):54-60. Available from:



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