Cost Analysis of Hemodialysis Session: A Comparison Between Activity-Based Costing and Traditional Costing Methods

Objective: This study, aims to determine the cost of hemodialysis sessions by using traditional costing and activity-based costing (ABC) methods, to provide a tool for controlling costs and to contribute to the financial planning studies of health managers. Methods: The research was carried out in the hemodialysis unit of a university hospital in Türkiye. Medical, administrative, financial, and statistical data of the hospital for 2018 were used for the cost data. Hemodialysis cost per session was calculated by analyzing the obtained data both traditional cost analysis and the ABC method. Results: As a result of the analysis through traditional cost analysis, the unit cost per hemodialysis session was 49.54 dollar, while in the ABC analysis, the cost of hemodialysis sessions was calculated as 41.16 dollar. Conclusions: As a result of the study detected differences between the hemodialysis costs per session obtained through traditional cost analysis and ABC analysis. The study concludes that the unit cost calculated by the ABC method provides more detailed and more realistic information than the cost calculated with the traditional costing method. Additionally, the cost of a hemodialysis session reached within the scope of the study was determined to be higher than the price of the reimbursement institution. As the cost of a hemodialysis session is higher than the price paid back to the hospital, it is recommended that the hospital develop practices that increase efficiency and that reimbursement prices be increased.