The Cost Analysis of Sonography at SBH Govt. Medical College and Hospital, Dhule
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Objectives:
1) Estimate the cost of each Sonography patient.
2) Compare the estimated cost with the existing user fee.
Type of study: Cross sectional, non- participatory observational study.
Study period: April 2009 to March 2010.
Participants: Work analysis of all the working Departmental staff and analysis of existing records
Methodology: The data was retrieved from the records available with the Department of Radiology and the administrative section of the hospital. The data was corroborated with the personal observation by the investigator. The observation includes the number of Sonography performed each day. The actual cost estimation was based on the economic principles. Cost of the infrastructure was estimated and confirmed through the available records. Necessary depreciation for all the equipment was calculated adjusting the cost of the building according to the prevailing market prices was carried out. Recurring expenditure was calculated on weekly basis. A manpower cost was based on hourly charges for the salaried employees.
Result, Discussion, Conclusion: Total 4756 patients were visited for Sonography. Analysis indicates that the cost incurred is more than the charges fixed by the government. The prevailing cost for the examination is exuberantly high compared to the estimated cost.
Keywords
- Roy Ashok Kumar, Cost containment in hospitals, Hospital Administration, 1985:377-387.
- Sides W. Rhonda, Cost analysis helps evaluate contract profitability, Healthcare financial management, 1996:63-66.
- Steven A Finkler, Essentials of Cost Accounting for Health Care Organizations (1994), An Aspen Publication.
- Jual P.K., Y.P. Gupta: Cost analysis of services provided by a medical college and associated hospital and healthcare, in Ashok Sahni ed, Bangalore: Indian Society of Health Administrators, 1986:62-73.
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