Mohammadreza Hajighasemi; Mahdieh Azhdari; Azam Hashemi; Alireza Jenabzade
Abstract
Introduction: Wilms’ tumor is the most prevalent malignant kidney tumor in childhood. Treatment of this tumor imposes a high economic burden on the individuals. This study endeavored to calculate the cost of the treatment process of pediatric Wilms’ tumor using a time-driven activity-based costing ...
Read More
Introduction: Wilms’ tumor is the most prevalent malignant kidney tumor in childhood. Treatment of this tumor imposes a high economic burden on the individuals. This study endeavored to calculate the cost of the treatment process of pediatric Wilms’ tumor using a time-driven activity-based costing model (TDABC), to reduce the costs.Methods: This descriptive study was implemented using a TDABC costing model on the costs of treatment process in 10 patients with Wilms’ tumor selected from Shahid Sadoughi hospital of in Yazd City, Iran, in the academic year of 2016. First, the treatment process and activities were identified through observations, and semi-structured interviews. Then, the cost was calculated for treatment process.Results: The cost of treatment was 420.512.183 Iranian Rials (IRRs), 50.4 % of which was allocated to the staff salaries. The cost per minute of specialist physician services was 54.401 IRRs in oncology ward that it was identified the most expensive job category in treatment process. Besides, unused capacity cost of overhead was calculated in treatment process as 12.714.109 IRRs.Conclusion: Findings revealed that the staff salaries involved great part of the charges. Therefore, it is necessary to manage the costs and human resources charges to be able to increase the productivity.
