Atif Muhammad, Sulaiman Syed Azhar Syed, Shafie Asrul Akmal, Saleem Fahad, Ahmad Nafees
Discipline of Clinical Pharmacy, School of Pharmaceutical Sciences, University Sains Malaysia, Penang, 11800, Malaysia.
Pan Afr Med J. 2012;12:40. Epub 2012 Jun 21.
Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure.
Human resource cost was calculated by multiplying the mean time spent by employees doing specific activity to their per-minute salaries. The costs of consumables and clinical equipments were obtained from the procurement section of the Radiology Department. The cost of the building was calculated by multiplying the area of space used by the chest X-ray facility with the unit cost of public building department. Moreover, straight-line deprecation with a discount rate of 3% was assumed for calculation of equivalent annual costs for building and machines. Cost of electricity was calculated by multiplying number of kilo watts used by electrical appliance in the year 2010 with electricity tariff for Malaysian commercial consumers (MYR 0.31 per kWh).
Five activities were identified which were required to develop one chest X-ray film. Human resource, capital, consumable and electricity cost was MYR 1.48, MYR 1.98, MYR 2.15 and MYR 0.04, respectively. Total cost of single chest X-ray was MYR 5.65 (USD 1.75).
By applying ABC approach, we can have more detailed and precise estimate of cost for specific activity or service. Choice of repeating a chest X-ray can be based on our findings, when cost is a limiting factor.
作业成本法（ABC）是一种洞察真实成本并解决会计问题的方法。它比传统会计系统能提供更准确的产品成本信息。本研究的目的是确定胸部X光检查程序的详细资源消耗情况。
人力资源成本通过将员工进行特定活动所花费的平均时间乘以其每分钟工资来计算。耗材和临床设备的成本从放射科采购部门获取。建筑物成本通过将胸部X光检查设施使用的空间面积乘以公共建筑部门的单位成本来计算。此外，假设采用3%的折现率进行直线折旧，以计算建筑物和机器的等效年度成本。电力成本通过将2010年电器使用的千瓦数乘以马来西亚商业消费者的电价（每千瓦时0.31马来西亚林吉特）来计算。
确定了冲洗一张胸部X光片所需的五项活动。人力资源、资本、耗材和电力成本分别为1.48马来西亚林吉特、1.98马来西亚林吉特、2.15马来西亚林吉特和0.04马来西亚林吉特。单次胸部X光检查的总成本为5.65马来西亚林吉特（1.75美元）。
通过应用作业成本法，我们可以对特定活动或服务的成本进行更详细和精确的估算。当成本是一个限制因素时，是否重复进行胸部X光检查的选择可以基于我们的研究结果。
