Lievens Yolande, van den Bogaert Walter, Kesteloot Katrien
Department of Radiation Oncology, University Hospitals Leuven, Leuven, Belgium.
Int J Radiat Oncol Biol Phys. 2003 Oct 1;57(2):522-35. doi: 10.1016/s0360-3016(03)00579-0.
The activity-based costing method was used to compute radiotherapy costs. This report describes the model developed, the calculated costs, and possible applications for the Leuven radiotherapy department.
Activity-based costing is an advanced cost calculation technique that allocates resource costs to products based on activity consumption. In the Leuven model, a complex allocation principle with a large diversity of cost drivers was avoided by introducing an extra allocation step between activity groups and activities. A straightforward principle of time consumption, weighed by some factors of treatment complexity, was used. The model was developed in an iterative way, progressively defining the constituting components (costs, activities, products, and cost drivers).
Radiotherapy costs are predominantly determined by personnel and equipment cost. Treatment-related activities consume the greatest proportion of the resource costs, with treatment delivery the most important component. This translates into products that have a prolonged total or daily treatment time being the most costly. The model was also used to illustrate the impact of changes in resource costs and in practice patterns.
The presented activity-based costing model is a practical tool to evaluate the actual cost structure of a radiotherapy department and to evaluate possible resource or practice changes.
采用作业成本法计算放射治疗成本。本报告描述了所开发的模型、计算出的成本以及鲁汶放射治疗科的可能应用。
作业成本法是一种先进的成本计算技术，它根据活动消耗将资源成本分配到产品中。在鲁汶模型中，通过在活动组和活动之间引入额外的分配步骤，避免了具有大量不同成本动因的复杂分配原则。采用了一种简单的时间消耗原则，并根据一些治疗复杂性因素进行加权。该模型以迭代方式开发，逐步定义构成要素（成本、活动、产品和成本动因）。
放射治疗成本主要由人员和设备成本决定。与治疗相关的活动消耗了最大比例的资源成本，其中治疗实施是最重要的组成部分。这意味着总治疗时间或每日治疗时间延长的产品成本最高。该模型还用于说明资源成本和实践模式变化的影响。
所提出的作业成本法模型是评估放射治疗科实际成本结构以及评估可能的资源或实践变化的实用工具。
