Calculation of Costs Related to Access Fistula in Hemodialysis Patients in Golestan Hospital in Ahvaz in 2020

In the activity-based costing method, first the activities are identified and then the cost of the service is calculated by calculating direct and indirect costs. The aim of this study was to determine the cost of fistula implantation service for hemodialysis patient in Golestan Hospital of Ahvaz.

The present study is a quantitative and applied study. In this study, the cost of fistula implantation service for hemodialysis patient was calculated using activity-based costing (ABC) method in Golestan Hospital in Ahvaz, Iran, in 2020. The data required to investigate the research topic were collected through checklists and interviews with staff involved and observation of service delivery activities. Finally, based on the surgery performed, the time spent in the operating room, the people involved in the surgical process, and the resources consumed, the average cost of a blood dialysis access surgery was estimated.

The results of the study showed that the cost of fistula creation service in hemodialysis patients was calculated at 7476060 Rials, of which 45.99% was related to equipment depreciation cost, 35.74% to space and building costs, 15.01% to personnel costs, 2.93% to the medication and 0.31% of the cost to the energy carriers. The service tariff is 1223100 Rials, which has a certain loss compared to the cost price of the service.

In this study, the major part of the cost of fistula in a dialysis patient was the cost of equipment with 45.99% of the total cost. The results showed that by employing specialized personnel for the correct use of equipment and devices, the cost of service can be reduced.