Activity-Based Costing of Services in an Endoscopy Room, Lamphun Hospital

Abstract

          The cost information of services in endoscopic rooms is important for resource management in operations. This descriptive study aims to analyze the activity-based costs of services in an endoscopy room and to compare them with the public health service rates of service units based on the Ministry of Public Health. The framework for activity-based costing was developed by Kaplan and Cooper and is composed of 4 steps: 1) develop the activity dictionary; 2) determine how much the organization is spending on each activity; 3) identify the organization’s services and customers; and 4) select activity cost drivers that link activity costs to the organization’s services and customers. The sample consisted of 8 personnel who provide services in an endoscopy room. The tools used in the study included the activity dictionary, the time-spent record form, and the cost record form, all of which were tested for objectivity by 3 experts. The interrater reliability of the observers was 1.0. Data were analyzed using descriptive statistics.
         The results Illustrated that:
         1. The activity-based costs of patient services were as follows: gastroduodenal endoscopy (EGD) was 1,747.20 Baht; EGD with biopsy was 1,954.35 Baht; EGD with Helicobacter pylori infection test was 2,017.77 Baht; EGD with esophageal variceal ligation was 3,186.58 Baht; and EGD with glue injection was 4,270.52 Baht.
         2. The activity-based costs for EGD; EGD with biopsy; EGD with Helicobacter pylori infection test; EGD with esophageal variceal ligation; and EGD with glue injection were higher than the public health service rates of service units under the Ministry of Public Health.
           Nursing administrators can use this activity-based cost data of endoscopy room services to manage resources to suit the public health service rates of service units under the Ministry of Public Health and plan a budget to improve services in endoscopy rooms to be more effective.