Abstract
Activity-based costing (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption of each. The study, Costing of Neurosurgical procedures was an observational study which was carried out in SCTIMST (Sree Chitra Tirunal Institute of Medical Sciences & Technology) Thiruvananthapuram during 2009-2010.Objectives of the study were to study the charging system at SCTIMST, to analyze the various elements of cost involved in the neuro-surgical procedure craniotomy, to calculate expenses for selected cases of craniotomy, to ascertain average cost per case by preparing a cost sheet based on elements of cost. An activity based costing method was used for calculation of the cost. Ten cases of major Neurosurgery were studied. The cost included manpower, consumables, overheads etc. The cost was calculated to be Rs 77914/- as against the hospital charge of Rs 36000/-.
Keywords: Activity based costing, Hospital, Neurosurgery.
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Corresponding Author
Dr Jawahar SK Pillai
Additional Professor, Department of Hospital Administration, AIIMS, Bhubaneswar, Odisha, PIN-751019,
Email: This email address is being protected from spambots. You need JavaScript enabled to view it., Mob No- 9447900330
DOI: https://dx.doi.org/10.18535/jmscr/v7i3.158
