[Cost of therapy for neurodegenerative diseases. Applying an activity-based costing system]

Abstract

Objective: To apply the activity based costing (ABC) model to calculate the cost of therapy for neurodegenerative disorders in order to improve hospital management and allocate resources more efficiently.

Method: We used the case study method in the Francolí long-term care day center. We applied all phases of an ABC system to quantify the cost of the activities developed in the center. We identified 60 activities; the information was collected in June 2009.

Results: The ABC system allowed us to calculate the average cost per patient with respect to the therapies received. The most costly and commonly applied technique was psycho-stimulation therapy. Focusing on this therapy and on others related to the admissions process could lead to significant cost savings.

Conclusions: ABC costing is a viable method for costing activities and therapies in long-term day care centers because it can be adapted to their structure and standard practice. This type of costing allows the costs of each activity and therapy, or combination of therapies, to be determined and aids measures to improve management.

Keywords: Centro sociosanitario; Cost allocation; Costes sanitarios; Health care costs; Localización de costes; Long-term care hospices; Manual therapies; Terapias manuales.