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[Cost management: the implementation of the activity-based costing method in sterile processing department]
Marli de Carvalho Jericó1, Valéria Castilho
1Departamento de Enfermagem Especializada da Faculdade de Medicina de São José do Rio Preto, São José do Rio Preto, SP, Brasil. marli@famerp.br
Revista Da Escola De Enfermagem Da U S P
|October 23, 2010
Summary
This study implemented Activity-based Costing (ABC) in a sterile processing department (SPD). ABC revealed specific costs for disinfection and sterilization, improving process understanding and performance assessment.
Area of Science:
- Healthcare Management
- Cost Accounting
Context:
- Sterile Processing Departments (SPDs) are critical in hospitals for infection control.
- Accurate cost data is essential for efficient SPD operations and resource allocation.
Purpose:
- To implement and evaluate the Activity-based Costing (ABC) method in a hospital's SPD.
- To determine the specific costs associated with various disinfection and sterilization processes.
Summary:
- The study applied ABC in a major teaching hospital's SPD, collecting data in 2006.
- Activity-based costing determined costs for chemical disinfection ($9.95/load), physical disinfection ($12.63/load), steam sterilization ($31.37/load), and low-temperature steam formaldehyde (LTSF) sterilization ($255.28/load).
Impact:
- ABC implementation provided a detailed understanding of cost drivers within the SPD.
- The findings offer a foundation for performance assessment and process improvement initiatives in sterile processing.
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