Pulmonology Department, Internal Security Forces Hospital, «Health and Environment in Security Forces « Research Laboratory LR21INT01.
Faculty of Medicine of Tunis, University Tunis El Manar, Tunisia.
Tunis Med. 2023 Aug-Sep;101(8-9):693-697.
Trans-thoracic scan-guided biopsy (TTB) is a crucial examination for exploring thoracic lesions, particularly in the case of tumor pathologies. To make informed decisions in cost-effectiveness analyses, it is important to understand the actual costs of this procedure.
To quantify the cost of performing TTB using a microeconomic approach.
We used the full cost method, which is the reference method in cost accounting. This method subdivides costs into direct and indirect costs. Direct costs are divided into variable and fixed components. Variable costs include consumables and wages of personnel involved in the "labor" act. Fixed direct costs are those that do not vary during the study period; they include the costs of purchasing, depreciation, maintenance, and repair of the scanner room equipment. Indirect costs include overhead costs that cannot be directly attributed to the TTB procedure.
The total direct cost of the TTB procedure amounts to 310.191 TND when using a coaxial and 256.390 TND in the absence of a coaxial, including fixed and variable costs. Indirect costs were not included in this study due to the absence of cost accounting at the hospital.
Accurate knowledge of the costs of any medical procedure is essential for making informed decisions in cost-effectiveness analyses. This study provides a precise estimate of the direct costs of TTB and can help improve the efficiency of resource allocation for performing this procedure.
经胸扫描引导活检（TTB）是探索胸部病变的重要检查方法，尤其是在肿瘤病理学方面。为了在成本效益分析中做出明智的决策，了解该程序的实际成本非常重要。
采用微观经济学方法量化 TTB 的成本。
我们使用了全成本法，这是成本核算的参考方法。该方法将成本细分为直接成本和间接成本。直接成本分为可变成本和固定成本。可变成本包括耗材和参与“劳动”行为的人员工资。固定直接成本是指在研究期间不会发生变化的成本；它们包括购买、折旧、维护和扫描仪室设备维修的成本。间接成本包括无法直接归因于 TTB 程序的间接费用。
使用同轴时，TTB 程序的总直接成本为 310.191 突尼斯第纳尔，没有同轴时为 256.390 突尼斯第纳尔，包括固定和可变成本。由于医院没有成本核算，因此本研究未包括间接成本。
准确了解任何医疗程序的成本对于成本效益分析中的决策至关重要。本研究提供了 TTB 直接成本的精确估计，并有助于提高执行该程序的资源分配效率。
