Thoracic Duct Embolization-Value Analysis Using a Time-Driven Activity-Based Costing Approach: A Single Institution Experience.

Autor: Lewis SB; Department of Radiology Division of Vascular and Interventional Radiology, University of Michigan Health Systems, Ann Arbor, MI., Srinivasa RN; Department of Interventional Radiology, University of California Los Angeles, Los Angeles, CA., Shankar PR; Department of Radiology Division of Abdominal Radiology, University of Michigan Health Systems, Ann Arbor, MI., Bundy JJ; Department of Radiology Division of Vascular and Interventional Radiology, University of Michigan Health Systems, Ann Arbor, MI., Gemmete JJ; Department of Radiology Division of Vascular and Interventional Radiology, University of Michigan Health Systems, Ann Arbor, MI., Chick JFB; Cardiovascular and Interventional Radiology, Inova Alexandria Hospital, Alexandria, VA. Electronic address: jeffreychick@gmail.com.
Jazyk: angličtina
Zdroj: Current problems in diagnostic radiology [Curr Probl Diagn Radiol] 2020 Jan - Feb; Vol. 49 (1), pp. 42-47. Date of Electronic Publication: 2018 Dec 18.
DOI: 10.1067/j.cpradiol.2018.12.007
Abstrakt: Purpose: To quantify cost drivers for thoracic duct embolization based on time-driven activity-based costing methods.
Materials and Methods: This was an Institutional Review Board-approved (HUM00141114) and Health Insurance Portability and Accountability Act-compliant study performed at a quaternary care institution over a 14-month period. After process maps for thoracic duct embolization were prepared, staff practical capacity rates and consumable equipment costs were analyzed via a time-driven activity-based costing methodology. Sensitivity analyses were performed to identify primary cost drivers.
Results: Mean procedure duration was 4.29 hours (range: 2.15-7.16 hours). Base case cost, per case, for thoracic duct embolization was $7466.67. Multivariate sensitivity analyses performed with all minimum and maximum values for cost input variables yielded a cost range of $1001.95 (minimum) to $89,503.50 (maximum). Using local salary information and negotiated prices for materials as cost parameters, the true cost per case of thoracic duct embolization at the study institution was $8038.94. Univariate analysis demonstrated that the primary driver of staffing costs was the length of time the attending anesthesiologist was present. The predominant modifiable cost drivers included cyanoacrylate glue volume used (minimum $4467; maximum $12,467), cost of glue utilized (minimum $5217; maximum $10,467), and cost of coils utilized (minimum $7377; maximum $10,917). Univariate analysis predicted that the use of Histoacryl glue in place of TRUFILL cyanoacrylate glue resulted in a cost savings of $2947.50 per case.
Conclusions: The base cost per case for thoracic duct embolization was $7466.67. Costs, namely anesthesia staffing costs, cyanoacrylate glue, and coils were large, potentially modifiable drivers of overall cost for thoracic duct embolization.
(Copyright © 2018 Elsevier Inc. All rights reserved.)
Databáze: MEDLINE
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