Food Cost Analysis During Lockdown Based on Activity-Based Costing and Food Frequency Questionnaire Methods in Batununggal Village, Bandung City

Supardi, Edi; Nurjanah, Noneng

doi:10.31098/ihsatec.v14i1.484

Cited by 1 publication

(1 citation statement)

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“…Compared to other economic evaluation methods (cost-effectiveness and cost-utility), CBA has the advantage that it can inform policymakers about the monetary value of a program or service and has great potential value in guiding policymakers to allocate and distribute health resources [23]. Also, the ABC method is a cost information system that with covers all stages of activities, including planning, implementation, and support, provides complete information to enable policy makers to process activities and make decisions [24]. Compared to traditional methods, ABC can be evaluated as a suitable basis for performance-based payment, hospital service tariffing, cost control, operational budgeting, and outsourcing and privatization of services in addition to identifying real costs.…”

Section: Study Design and Perspectivesmentioning

confidence: 99%

Cost-benefit analysis of Intensive Care Unit with Activity-Based Costing approach in the era COVID-19 pandemic: A case study from Iran

et al. 2023

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Background Providing intensive care to acute patients is a vital part of health systems. However, the high cost of Intensive Care Units (ICU) has limited their development, especially in low-income countries. Due to the increasing need for intensive care and limited resources, ICU cost management is important. This study aimed to analyze the cost-benefit of ICU during COVID-19 in Tehran, Iran. Methods This cross-sectional study is an economic evaluation of health interventions. The study was conducted in the COVID-19 dedicated ICU, from the provider’s point of view and within one-year horizon. Costs were calculated using a top-down approach and the Activity-Based Costing technique. Benefits were extracted from the hospital’s HIS system. Benefit Cost ratio (BCR) and Net Present Value (NPV) indexes were used for cost-benefit analysis (CBA). A sensitivity analysis was performed to evaluate the dependence of the CBA results on the uncertainties in the cost data. Analysis was performed with Excel and STATA software. Results The studied ICU had 43 personnel, 14 active beds, a 77% bed occupancy rate, and 3959 occupied bed days. The total costs were $2,372,125.46 USD, of which 70.3% were direct costs. The highest direct cost was related to human resources. The total net income was $1,213,314.13 USD. NPV and BCR were obtained as $-1,158,811.32 USD and 0.511 respectively. Conclusion Despite operating with a relatively high capacity, ICU has had high losses during the COVID-19. Proper management and re-planning in the structure of human resources is recommended due to its importance in the hospital economy, provision of resources based on needs assessment, improvement of drugs management, reduction of insurance deductions in order to reduce costs and improve ICU productivity.

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Section: Study Design and Perspectivesmentioning

confidence: 99%