Activity-based Cost Analysis of Nasal Endoscopic Services for evaluation Nasal cancer patient in Udon Thani Cancer Hospital

Abstract

This cross-sectional research aimed determine direct, indirect and total costs of nasal endoscopic services in nasal cancer patients who underwent nasal endoscopy for evaluating nasal cancer conditions at Udonthani Cancer Hospital, determine the unit cost of nasal endoscopy and compare the unit costs with the amounts reimbursed from each of funding sources. Data were collected during 1 January to 31 March 2021 from 9 hospital staff members who worked on such endoscopy and 103 nasal cancer patients aged 18 years and over who underwent nasal endoscopy and had tissue diagnosis with carcinoma and melanoma, excluding those with uncontrolled medical illness, pregnancy. The research tools, based on a nasal endoscopy dictionary, were a time recording form, investment and operating cost recording forms and a cancer demographic data form which the validity and accuracy were 0.97,0.90 retrospectively.

Results showed that, for nasal endoscopic services, the direct cost was 41,774.79 baht indluding labor cost (25,671.30 bath), medical material cost (11,795.70 bath) and equipment depreciation cost (4,307.79 baht). The indirect cost was 20,867.15 baht, including building depreciation cost (12,618.04 baht), utility cost (7,666.13 bath) and office supplies depreciation cost (582.98 baht). The total cost of nasal endoscopic was 62,641.93 baht. The ratio of labor/material/capital costs was 40.98: 18.83: 40.19. The unit cost of nasal endoscopic service was 608.17 baht. The reimbursable cost from each funding source was 800 bath per patient, while the total cost of nasal endoscopy was 608.17 baht per person that is a reasonable price to get reimbursed for nasal endoscopy.