Activity-Based Costing of Liver Cancer Treatment in Public Hospital, Case Study of Suratthani Hospital
The objective of this descriptive research was to analyze costs of activities for liver cancer treatment in Suratthani Hospital and compare the cost liable for liver cancer treatment activities to the value of reimbursement paid by the government. This study enrolled 295 patients who were treated for liver cancer from 1st October 2017 to 30th September 2018. The study reveals the unit costs in five activities for the treatment of liver cancer as follows. Surgical treatment 17,850.37 baht, Transarterial chemoembolization (TACE) 17,850.37 baht, Radiation therapy 2,452.11 baht, Chemotherapy 1,736.19 baht and Targeted therapy 933.87 baht. When comparing the cost of liver cancer treatment to the value of reimbursement from the government, this study found that the unit cost is greater than the government reimbursement. Therefore, data can be used to plan, manage and allocate resources in related cost centers for the most cost efficiency.
Akhavan, S., Ward, L. & Bozic, K. (2016). Time-driven activity-based costing more accurately reflects costs in arthroplasty surgery. The Association of Bone and Joint, 474, 8-15.
Aujirapongpan, S. (2003). Cost accounting 1. Bangkok: McGraw-Hill.
Beriwal, S., & Chino, J. (2017). Time-driven activity-based costing in oncology: A Step in the right direction. International Journal of Radiation Oncology, Biology, Physics, 100, 95-96.
Dutta, S. W., Bauer-Nilsen, K., Sanders, J. C., Trifiletti, D. M., Libby, B., Lash, D. H., Lain, M., Christodoulou, D., Hodge, C., & Showalter, T. N. (2018). Time-driven activity-based cost comparison of prostate cancer brachytherapy and intensity-modulated radiation therapy. Brachytherapy an International Multidisciplinary Journal, 17, 556-563.
Govaert, J. A., Fiocco, M., van Dijk, W. A., Scheffer, A. C., de Graaf, E. J., Tollenaar, R. A., & Wouters, M. W. (2015). Costs of complications after colorectal cancer surgery in the Netherlands: Building the business case for hospitals. European Journal of Surgical Oncology, 41, 1059-1067.
Johannes, G., Marc, G., & Marta, F. (2016). Hospital costs of colorectal cancer surgery for the oldest old: A Dutch population‐based study. Journal of Surgical Oncology, 114, 1009-1015.
Ministry of Public Health. (2018). Public Health Statistics A.D.2017 Bangkok: Ministry of Public Health.
Mohd, N., Ezat, S., & Aljunid, M. (2012). Cost analysis of colorectal cancer (CRC) management in UKM Medical Centre usingclinical pathway. BMC Public Health, 12, 1-7.
National Cancer Institute. (2016). Hospital Based Cancer Registry Annual Report 2016. Bangkok: Pornsup Printing.
National Comprehensive Cancer Network. (2018). NCCN Clinical practice guidelines. Retrieved from https://www.nccn.org
National Health Security Office. (2018). Support money rate at Suratthani hospital. Retrieved from http://188.8.131.52/tkthospital/2018/ phocadownloadpap/QOF60/Fund%20QOF%20PPA%209.pdf
Suratthani Hospital. (2018). Cancer patient rate at Suratthani hospital. Retrieved from https://www.srth.moph.go.th
Srirat, J. (2000). Cost of cancer screening and cancer treatment at Ubolratchathani Regional Cancer Center. Thailand: Chulalongkorn University.
Schnapauff, D., Collettini, F., & Steffen, I. (2016). Activity-based cost analysis of hepatic tumor ablation using CT-guided high-dose rate brachytherapy or CT-guided radiofrequency ablation in hepatocellular carcinoma. Radiation Oncology, 11, 11-26.
Schutzer, M., Arthur, D., & Anscher, M. (2014). Time driven activity-based costing: An economic analysis of whole-breast radiation therapy versus balloon-based brachytherapy in the management of early-stage breast cancer. International Journal of Radiation Oncology, 90, 587.
Supasarn, P. (2017). A study of unit cost and activity based costing of nursing care for palliative cancer patients, Nangrong Hospital. (Chulalongkorn University). Journal of The Royal Thai Army Nurses, 19, 158-165.
Thai Association for the Study of the Liver. (2015). Thailand guideline for Hepatocellular Carcinoma 2015. Bangkok: Parbpim Printing
Teerawattanasak, S. (2013). The results of care and cost of treatment in thyroid nodules at Sunprasitthiprasong Hospital, Ubonratchathani province. Journal of Medicine and Health Sciences, 20, 24-30.
Toaenang, A. (2014). Cost of care for pediatric patients with palliative cancer In Chiang Rai Prachanukroh Hospital (Maefahluang University, 2014). Thai Journal of Nursing Council, 29, 116-128.
Copyright (c) 2020 Walailak Journal of Social Science
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright: CC BY-NC-ND 4.0