Cost analysis of a medical procedure using the full cost method: The example of a trans-thoracic scan-guided biopsy.

Abstract

INTRODUCTION: Trans-thoracic scan-guided biopsy (TTB) is a crucial examination for exploring thoracic lesions, particularly in the case of tumor pathologies. To make informed decisions in cost-effectiveness analyses, it is important to understand the actual costs of this procedure. AIM: To quantify the cost of performing TTB using a microeconomic approach. METHODS: We used the full cost method, which is the reference method in cost accounting. This method subdivides costs into direct and indirect costs. Direct costs are divided into variable and fixed components. Variable costs include consumables and wages of personnel involved in the "labor" act. Fixed direct costs are those that do not vary during the study period; they include the costs of purchasing, depreciation, maintenance, and repair of the scanner room equipment. Indirect costs include overhead costs that cannot be directly attributed to the TTB procedure. RESULTS: The total direct cost of the TTB procedure amounts to 310.191 TND when using a coaxial and 256.390 TND in the absence of a coaxial, including fixed and variable costs. Indirect costs were not included in this study due to the absence of cost accounting at the hospital. CONCLUSION: Accurate knowledge of the costs of any medical procedure is essential for making informed decisions in cost-effectiveness analyses. This study provides a precise estimate of the direct costs of TTB and can help improve the efficiency of resource allocation for performing this procedure.