Cost analysis of hemodialysis unit: Case study in a public hospital

ABSTRACT COST ANALYSIS OF HEMODIALYSIS UNIT: CASE STUDY IN A PUBLIC HOSPITAL Purpose: People need many goods and services to sustain their lives. Healthcare services are among the most important of these needs. A cost accounting system is necessary to measure the costs of healthcare services, evaluate the costs of the services provided, and conduct cost analysis. The aim of this case study is to determine the unit cost of hemodialysis services provided in the relevant public institution and, accordingly, to offer suggestions for cost control in order to use resources more effectively and efficiently. Material and Method: The study utilized the accounting data of the public health institution for the year 2023, and the simple (direct) distribution method was used in the distribution of expenses. In this study, the document analysis method was used as the data collection tool, and the accounting data constituting the hemodialysis service cost of the public health institution for the year 2023 was obtained from the relevant documents. Findings: A study conducted at the hemodialysis unit of a public hospital in Ordu found that the total cost of the hemodialysis unit was 19.483.815,8 TL. The hospital's total expenditure for the year of the study was 764.132.730,86 TL. The dialysis unit accounted for 2.54% of the hospital's total expenditure. Results: After the first and second cost allocations, the total costs accumulated in the hemodialysis unit were divided by the total number of sessions, resulting in a unit session fee for the hemodialysis unit of 1.859,14272 TL. The 2023 health practice circular hemodialysis reimbursement price is 1.195 TL, and it has been determined that the hospital's hemodialysis cost is 55.5% higher than the health practice circular price. In line with cost control, it is recommended that the hospital focus on personnel wages and expenses and raw material and supply expenses, which constitute a high proportion of hemodialysis service delivery costs. Keywords: Cost analysis, hemodialysis, chronic kidney failure, healthcare sector