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Filmless versus film-based systems in radiographic examination costs: an activity-based costing method

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Title: Filmless versus film-based systems in radiographic examination costs: an activity-based costing method
Authors: Muto, Hiroshi Browse this author
Tani, Yuji Browse this author
Suzuki, Shigemasa Browse this author
Yokooka, Yuki Browse this author
Abe, Tamotsu Browse this author
Sase, Yuji Browse this author
Terashita, Takayoshi Browse this author →KAKEN DB
Ogasawara, Katsuhiko Browse this author →KAKEN DB
Issue Date: 30-Sep-2011
Publisher: BioMed Central
Journal Title: BMC Health Services Research
Volume: 11
Start Page: 246
Publisher DOI: 10.1186/1472-6963-11-246
Abstract: Background: Since the shift from a radiographic film-based system to that of a filmless system, the change in radiographic examination costs and costs structure have been undetermined. The activity-based costing (ABC) method measures the cost and performance of activities, resources, and cost objects. The purpose of this study is to identify the cost structure of a radiographic examination comparing a filmless system to that of a film-based system using the ABC method. Methods: We calculated the costs of radiographic examinations for both a filmless and a film-based system, and assessed the costs or cost components by simulating radiographic examinations in a health clinic. The cost objects of the radiographic examinations included lumbar (six views), knee (three views), wrist (two views), and other. Indirect costs were allocated to cost objects using the ABC method. Results: The costs of a radiographic examination using a filmless system are as follows: lumbar 2,085 yen; knee 1,599 yen; wrist 1,165 yen; and other 1,641 yen. The costs for a film-based system are: lumbar 3,407 yen; knee 2,257 yen; wrist 1,602 yen; and other 2,521 yen. The primary activities were "calling patient," "explanation of scan," " take photographs," and "aftercare" for both filmless and film-based systems. The cost of these activities cost represented 36.0% of the total cost for a filmless system and 23.6% of a film-based system. Conclusions: The costs of radiographic examinations using a filmless system and a film-based system were calculated using the ABC method. Our results provide clear evidence that the filmless system is more effective than the film-based system in providing greater value services directly to patients.
Type: article
Appears in Collections:保健科学院・保健科学研究院 (Graduate School of Health Sciences / Faculty of Health Sciences) > 雑誌発表論文等 (Peer-reviewed Journal Articles, etc)

Submitter: 小笠原 克彦

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