Home 2011 - Volume 11(1) Comparing Cost for Elective Lower Segment Caesarean Section Costing Using Top-Down and Activity-Based Costing Methods
Comparing Cost for Elective Lower Segment Caesarean Section Costing Using Top-Down and Activity-Based Costing Methods PDF Print E-mail
Monday, 05 September 2011 16:42

Aniza I, Putri N, Azimatun Noor A, Amrizal MN, Saperi S, Aljunid SM

ABSTRACT

Top-down costing and activity based costing are the most frequent costing methodologies used for analyzing cost. Top-down costing is accomplished by assigning total expenditure of hospital to patient by apportioning the expenditure of cost centers (unit of service) in hospital to give the cost per patient per visit, per day or per admission. Conversely, activity based costing is accomplished by tracking every resource used by patient individually. Since this study started in 2009, Top-down costing calculation was based on financial year in 2009 with adjusted up to 12.6% from 2008 data. This percentage was taken based on the trend of hospital expenditure during 2005 till 2008. An assumption was made that non-financial data (performance and administrative data) for 2009 was similar to 2008. Top-down costing was calculated using Clinical Cost Modeling Software developed by Unit Case-mix of UKMMC to obtain cost of elective lower segment caesarean section (LSCS) per day at ward which was RM922. Whereas activity based costing was calculated using clinical pathway of elective LSCS. Given the average length of stay in 2009 was 4 days, the cost of elective LSCS according to top-down costing was RM3, 688 and activity based costing was RM1774. As a result, cost of elective LSCS is 108% higher using top-down costing.

Key words: LSCS costing, clinical pathway, activity based costing.

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Last Updated on Tuesday, 07 February 2012 13:48
 

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ISSN No : 1675-0306
e-ISSN No : 2590-3829

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