Treatment cost of COVID-19 in hospitals affiliated to Kashan university of Medical Sciences: time-driven activity-based costing

Rahati, M.; Fakharian, E.; Yousefianarani, A.; Omidvar, A.; Nazemi-Bidgoli, Z.

Background: Due to limited resources, efficiency is very important to maximize resources for hospitals. Time-Driven Activity-Based Costing estimates costs and provides valuable information to increase efficiency. Therefore, the cost of COVID-19 in the hospitals affiliated with Kashan University of Medical Sciences was investigated using this method. Method: In this cross-sectional and retrospective study, the statistical population included all patients (n = 3129) with COVID-19 hospitalized in the Seyed Al-Shohada hospital (88 beds) and Shagid Beheshti hospital (700 beds) selected via census method during March and April 2020. Data collection was conducted through review of litreture (library method field);and review of accounting documents, direct observation of activities related to the treatment of patients, interviews with top managers for timing of receiving services by patients (field method). The descriptive statistics including means and frequency tables was reported and time-driven activity-based costing was conducted. Data analyses were performed using Excel software.