[Cost analysis of twenty-nine nuclear medicine procedures]

The aim of this study was to compare actual cost estimates for diagnostic procedures as applied in the nuclear medicine department of our University Hospital, with cost estimates obtained through an analytical activity-based costing methodology. Activity data on the use of twenty-nine nuclear medicine procedures were collected. The actual hospital prices for the fiscal years of 2003-2004 were obtained from the Accounting Department of the Hospital. Cost estimates were calculated per patient. Activity-based data were compared with hospital prices and also with unit costs from the activity-based costing methodology. Our results showed a significant statistical difference between unit cost estimates per patient based on hospital prices, as compared with those based on unit costs. This study shows that in our university hospital, reliance on generic hospital prices for nuclear medicine procedures, considerable underestimates their real cost by a mean value of 40% as derived through the activity-based costing methodology and can lead to substantial financial hospital deficits.