Costing Measurement and Analysis of Hemodialysis on the Basis of Data Collected from Seven Tertiary General Hospitals
Abstract：Objective To find out the main cost factors of hemodialysis by measuring and analyzing the medical cost data collected from seven tertiary general hospitals.Methods Conducting retrospective study by using traditional costing and activity-based costing approaches to estimate the direct and indirect medical costs of hemodialysis respectively.Results The largest proportion of hemodialysis cost is direct medical cost,which accounts for 36.68％ of total medical cost.The charging prices of hemodialysis in six hospitals are ower than respective costs,which is around 89.35％ of the cost figure on average.Conclusion Dialysate and disposable materials can be set as the target of cost control,and amendment of charging price and payment methods can make it possible.
Keywords：activity-based costingcost estimationcost composition
Publication Date：2018-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 56-57,60 )