Activity-Based Costing (ABC) and its Contribution to Hospital Financial Sustainability: An Analysis of the Hospitalization Process in a Colombian Public Hospital
VOLUME 20, 2023
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Orlando Manuel Ruiz Pérez, Eduard José Ramírez Freyle, Jaider José Genes Díaz
Abstract
This article analyzes the contribution of the activity-based costing (ABC) system to the financial sustainability of public hospital institutions, based on the study of the hospitalization process in a Colombian hospital. Unlike traditional approaches focused on cost estimation, this research adopts an analytical perspective aimed at evaluating the use of cost information in financial decision-making. Methodologically, a case study was developed with a quantitative approach, based on the identification of activities, allocation of resources through cost drivers and determination of the cost of the day of hospital stay as the object of analysis. The results show a high concentration of resource consumption in healthcare and administrative activities, as well as significant deviations between real costs and contracted rates, which affects the profitability of services. It is concluded that the ABC system not only improves the accuracy in the determination of costs, but also constitutes a strategic tool to strengthen financial planning, tariff negotiation and institutional sustainability in the health sector.
Keywords :
Activity-based costing; hospital financial management; hospital costs; financial sustainability; Cost Drivers.
Erin Saricilar
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Abstract
Atherosclerotic disease significantly impacts patients with type 2 diabetes, who often present with recalcitrant peripheral ulcers. The angiosome model of the foot presents an opportunity to perform direct angiosome-targeted endovascular interventions to maximise both wound healing and limb salvage. A systematic review was performed, with 17 studies included in the final review. Below-the-knee endovascular interventions present significant technical challenges, with technical success depending on the length of lesion being treated and the number of angiosomes that require treatment. Wound healing was significantly improved with direct angiosome-targeted angioplasty, as was limb salvage, with a significant increase in survival without major amputation. Indirect angioplasty, where the intervention is applied to collateral vessels to the angiosomes, yielded similar results to direct angiosome-targeted angioplasty. Applying the angiosome model of the foot in direct angiosome-targeted angioplasty improves outcomes for patients with recalcitrant diabetic foot ulcers in terms of primary wound healing, mean time for complete wound healing and major amputation-free survival.
Keywords :
Diabetic foot ulcer, angiosome, angioplasty