Time-Driven Activity-Based Costing for Heart Disease with Cardiac Catheterization Patients Diagnosed Group: A Case Study of Songklanagarind Hospital

Abstract

Cardiovascular disease is one of the world’s most critical public health problems and it is a major public health problem in Thailand. This disease has caused death and wasted great amount of medical expenses. Naradhiwas Rajanagarindra Heart Center, Songklanagarind hospital has accommodated an increasing number of patients who visit for diagnosed service. At the present, Narathiwat Rajanagarindra cardiology center uses the traditional method to compute medical service cost which is not reflect actual treatment process. This research aims to prepare and to analyze service costs of coronary artery disease patient’s treatment with cardiac catheterization and short stay patients. by applying Time-Driven Activity-Based Costing: TD-ABC in order to throughly calculate the costs in each process.

            The result indicates that the service costs for a group of patient diagnosed using a Time-Driven Activity-Based Costing is 18,814.94 baht/person. The sources of service cost are 7,526 baht/person, 6,208.41 baht/person, 5,080.53 baht/person, and 3,061.57 baht/person originated from cardiac catheterization equipment, depreciation, medical personnel cost, and resident, respectively.