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2013, Volume 29, Number 1, Page(s) 001-014     
[ Abstract (Turkish) ] [ Full Text ] [ PDF ] [ Similar Articles ]
DOI: 10.5146/tjpath.2013.01141
Activity-Based Costing for Pathology Examinations and Comparison with the Current Pricing System in Turkey
Ferda AK ERGÜN1, İsmail AĞIRBAŞ1, Işınsu KUZU2
1Department of Health Services Management, Ankara University, Faculty of Health Sciences, ANKARA, TURKEY
2Department of Pathology, Ankara University, Faculty of Medicine, ANKARA, TURKEY
Keywords: Pathology, Cost analysis, Financial activities, Turkey

Objective: To demonstrate the real cost data of the pathology examinations by using the activity-based costing method and to contribute to the financial planning of the departments, health managers and also the social security institution.

Material and Method: Forty-four examinations selected from the Healthcare Implementation Notification system list and performed at the Ankara University Faculty of Medicine Pathology Department during September 2010 were studied. The analysis and the real cost calculations were done according to the duration of the procedures. Calculated costs were compared with the Healthcare Implementation Notification system and Medicare price lists.

Results: The costs of the pathology tests listed within the same pricing levels in the Healthcare Implementation Notification system list showed great differences. The minimum and maximum costs in level 1, 2, 3, and 4 were 15,98-80,15 TL, 15,95-258,59 TL, 42,38- 236,87 TL, and 124,42-406,76 TL, respectively. Medicare price levels were more consistent with the real costs of the examinations compared to the Healthcare Implementation Notification system price list.

Conclusion: The prices of the pathology examination listed at different levels in the Healthcare Implementation Notification system lists do not cover the real costs of the work done. The principal parameters of Activity-Based Costing system are more suitable for making the most realistic cost categorization. Although the prices could differ between countries, the Medicare system categories are more realistic than the Healthcare Implementation Notification system. The Healthcare Implementation Notification system list needs to be revised in order to reflect the real costs of the pathology examinations.


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