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Activity-based costing: a practical model for cost calculation in radiotherapy.

Yolande Lievens1, Walter van den Bogaert, Katrien Kesteloot

  • 1Department of Radiation Oncology, University Hospitals Leuven, Leuven, Belgium. yolande.lievens@uz.kuleuven.ac.be

International Journal of Radiation Oncology, Biology, Physics
|September 6, 2003
PubMed
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Activity-based costing provides a clear view of radiotherapy costs, identifying personnel and equipment as key drivers. This method helps evaluate the financial impact of changes in resources and practice patterns.

Area of Science:

  • Medical Economics
  • Health Services Research

Background:

  • Accurate cost calculation is essential for efficient healthcare management.
  • Traditional costing methods may not fully capture the complexities of specialized medical services like radiotherapy.

Purpose of the Study:

  • To develop and present an activity-based costing (ABC) model for calculating radiotherapy costs.
  • To describe the model, its calculated costs, and potential applications within a radiotherapy department.

Main Methods:

  • Employed the activity-based costing (ABC) method, an advanced cost allocation technique.
  • Developed a simplified Leuven model by adding an allocation step to streamline cost drivers.
  • Utilized a time-consumption principle, adjusted for treatment complexity, for cost allocation.

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Main Results:

  • Personnel and equipment costs are the primary determinants of radiotherapy expenses.
  • Treatment delivery activities represent the largest share of resource costs.
  • Longer treatment durations correlate with higher overall costs.

Conclusions:

  • The developed ABC model serves as a practical tool for analyzing radiotherapy cost structures.
  • The model facilitates the evaluation of potential changes in resource allocation and clinical practices.