Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC

Background : Cardiovascular disease is the number one cause of death globally and is projected to remain the leading cause of death. If the trend is allowed to continue, by 2015 an estimated 20 million people will die from cardiovascular disease (mainly because of myocardial infarction and strokes)....

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Main Authors: Aniza I, Syafrawati, Saperi S, Zafar M, Amrizal MN, Ika Fazura MN
Format: Article
Language:English
Published: Department Of Community Health, Faculty of Medicine, Universiti Kebangsaan Malaysia 2011
Online Access:http://journalarticle.ukm.my/2415/
http://journalarticle.ukm.my/2415/
http://journalarticle.ukm.my/2415/1/Vol17%281%29-Aniza2.pdf
id ukm-2415
recordtype eprints
spelling ukm-24152016-12-14T06:31:33Z http://journalarticle.ukm.my/2415/ Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC Aniza I, Syafrawati, Saperi S, Zafar M, Amrizal MN, Ika Fazura MN, Background : Cardiovascular disease is the number one cause of death globally and is projected to remain the leading cause of death. If the trend is allowed to continue, by 2015 an estimated 20 million people will die from cardiovascular disease (mainly because of myocardial infarction and strokes). The number of cardiovascular disease cases in Malaysia has increased to 14% in five years from 96,000 cases in 1995 to 110,000 cases in 2000. Methods : The cost to treat patients admitted to Universiti Kebangsaan Malaysia Medical Center (UKMMC) Malaysia, diagnosed with Acute Uncomplicated ST Elevated Myocardial Infarction (STEMI) was calculated by using two different methodologies, namely step down costing methodology and activity based costing using clinical pathway. Result : Cost for each stay per day at the cardiology ward using the step down methodology is RM596.42. The treatment cost is estimated from RM1, 789.26 to RM 4,771.36. The average cost per episode for STEMI care with the average length of stay for 5.6 days is RM3, 340(SD ±596.42. The cost of coronary PCI procedure in step costing is RM 13,950.00. Hence, the total cost incurs for STEMI with PCI is RM 17,290.00(SD ±596.42) by using step down method. (an average cost per episode is RM3,340, plus the cost of coronary procedure of RM 13,950.00 . However by using the ABC the cost of STEMI (PCI) with an average length of stay for 5.6 days is RM 20,431.39. The study showed the ABC method was higher by 15.3% than the step down costing. Conclusion : The cost in managing STEMI (PCI) with the average length of stay of 5.6 days was calculated by using two different methodologies, namely step down costing methodology and activity based costing. Cost of treatment calculated by using activity based costing are higher because all resources used are incorporated in detail. The ABC method was higher by 15.3% than the step down costing. The difference is within 80-20 rules and the biggest percentage of cost in both methods is procedure or PCI cost. Department Of Community Health, Faculty of Medicine, Universiti Kebangsaan Malaysia 2011-07-15 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/2415/1/Vol17%281%29-Aniza2.pdf Aniza I, and Syafrawati, and Saperi S, and Zafar M, and Amrizal MN, and Ika Fazura MN, (2011) Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC. Jurnal Kesihatan Masyarakat, 17 (1). pp. 26-31. ISSN 1675-1663 http://www.communityhealthjournal.org/
repository_type Digital Repository
institution_category Local University
institution Universiti Kebangasaan Malaysia
building UKM Institutional Repository
collection Online Access
language English
description Background : Cardiovascular disease is the number one cause of death globally and is projected to remain the leading cause of death. If the trend is allowed to continue, by 2015 an estimated 20 million people will die from cardiovascular disease (mainly because of myocardial infarction and strokes). The number of cardiovascular disease cases in Malaysia has increased to 14% in five years from 96,000 cases in 1995 to 110,000 cases in 2000. Methods : The cost to treat patients admitted to Universiti Kebangsaan Malaysia Medical Center (UKMMC) Malaysia, diagnosed with Acute Uncomplicated ST Elevated Myocardial Infarction (STEMI) was calculated by using two different methodologies, namely step down costing methodology and activity based costing using clinical pathway. Result : Cost for each stay per day at the cardiology ward using the step down methodology is RM596.42. The treatment cost is estimated from RM1, 789.26 to RM 4,771.36. The average cost per episode for STEMI care with the average length of stay for 5.6 days is RM3, 340(SD ±596.42. The cost of coronary PCI procedure in step costing is RM 13,950.00. Hence, the total cost incurs for STEMI with PCI is RM 17,290.00(SD ±596.42) by using step down method. (an average cost per episode is RM3,340, plus the cost of coronary procedure of RM 13,950.00 . However by using the ABC the cost of STEMI (PCI) with an average length of stay for 5.6 days is RM 20,431.39. The study showed the ABC method was higher by 15.3% than the step down costing. Conclusion : The cost in managing STEMI (PCI) with the average length of stay of 5.6 days was calculated by using two different methodologies, namely step down costing methodology and activity based costing. Cost of treatment calculated by using activity based costing are higher because all resources used are incorporated in detail. The ABC method was higher by 15.3% than the step down costing. The difference is within 80-20 rules and the biggest percentage of cost in both methods is procedure or PCI cost.
format Article
author Aniza I,
Syafrawati,
Saperi S,
Zafar M,
Amrizal MN,
Ika Fazura MN,
spellingShingle Aniza I,
Syafrawati,
Saperi S,
Zafar M,
Amrizal MN,
Ika Fazura MN,
Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC
author_facet Aniza I,
Syafrawati,
Saperi S,
Zafar M,
Amrizal MN,
Ika Fazura MN,
author_sort Aniza I,
title Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC
title_short Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC
title_full Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC
title_fullStr Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC
title_full_unstemmed Developing the cost for uncomplicated scute st elevated myocardial infarction (Stemi primary percutaneous coronary intervention) using step down and activity based costing at UKMMC
title_sort developing the cost for uncomplicated scute st elevated myocardial infarction (stemi primary percutaneous coronary intervention) using step down and activity based costing at ukmmc
publisher Department Of Community Health, Faculty of Medicine, Universiti Kebangsaan Malaysia
publishDate 2011
url http://journalarticle.ukm.my/2415/
http://journalarticle.ukm.my/2415/
http://journalarticle.ukm.my/2415/1/Vol17%281%29-Aniza2.pdf
first_indexed 2023-09-18T19:36:02Z
last_indexed 2023-09-18T19:36:02Z
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