Evidence map›Paper›PMID 34675709›Full record

ArticleRisk management and healthcare policy2021

How Much Does It Cost for a Surgical ICU Bed in a Public Hospital in India.

Thean Singh, Jawahar Sk Pillai, Mukunda C Sahoo

Abstract read
In one paragraph

Article in Risk management and healthcare policy, 2021. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 6 papers.

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6citing papers in PubMed
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1 · What the graph read from it

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3 · Its place in the literature

Who cites it

6 citing papers in PubMed.

  1. Article
  2. Article
  3. Article
  4. Observational
  5. Approach to Intensive Care Costing and Provision of Cost-effective Care.Indian journal of critical care medicine : peer-reviewed, official publication of Indian Society of Critical Care Medicine · 2023
    Article
  6. Article
4 · The record

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5 · Who and what money

Authors and funding

3 authors.

Thean SinghDepartment of Hospital Administration, AIIMS, Bhubaneswar, India.
Jawahar Sk PillaiDepartment of Hospital Administration, AIIMS, Bhubaneswar, India.ORCID 0000-0003-1988-4857
Mukunda C SahooDepartment of Hospital Administration, AIIMS, Bhubaneswar, India.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

introductionActivity-based costing (ABC) is a costing technique that identifies the activities in an organization and assigns the cost to the activities based on the actual resources consumed for each activity. The method was used to ascertain the cost of surgical intensive care unit (SICU) bed in an institute of national importance, such as All India Institute of Medical Sciences (AIIMS), Bhubaneswar, from June 2019 to February 2021.

objectiveThe present study aimed to ascertain the cost of SICU beds per day by the ABC technique. The different elements of cost were analyzed. The cost for selected patients in the SICU unit was calculated by preparing a cost sheet based on the elements of cost and studying the existing charging system.

methodsA total of 38 cases were selected from the departments of General Surgery, Urology, Orthopedics, and Plastic surgery. Based on the ABC technique, the activity map was developed for SICU (cost center), and the time consumed together with resources for each activity was calculated with respect to human resources, consumables, medicines, and overheads. Thus, the total cost incurred by the hospital for SICU beds per day was estimated using the cost sheet analysis.

resultsThe cost was calculated to be Rs. 11,241/- per day (155 USD) against the hospital charge of Rs. 35/- (<0.5 USD) for general patients and Rs. 1000/- for private ward patients. Exchange Conversion Rate used is 1 USD = 72.60 INR (2020-21).

conclusionThe public sector hospitals in India provide health-care services for free and at a subsidized rate; hence, ascertaining the cost incurred by the hospital is necessary for policy decisions.

Indexed as

activity-based costingcost accountingcostingfacility management costingSICU

Identifiers

PMID34675709
PMCPMC8500497

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