Comparison of the Unit Cost of Diagnostic Imaging Services Before and During the COVID-19 Pandemic Using the Activity-Based Costing (ABC) Method

نویسندگان
doi
10.5812/iranjradiol-123781
چکیده

Background: The consequences of coronavirus disease (COVID-19) pandemic, especially the financial burden imposed on the healthcare systems and hospitals, have been unpredictable around the world. Radiology wards have been exposed to the highest burden during this pandemic. Objectives: This study aimed to calculate the cost of diagnostic imaging services before and during the COVID-19 pandemic, using the activity-based costing (ABC) method in an important diagnostic center of COVID-19 in Khorramabad, Iran. Results: The unit cost of all services during the COVID-19 pandemic was higher than before, except for CT scan (before: 6.1 United States dollar [USD]; during: 5.6 USD) (P = 0.008). The unit cost of MRI service was 5.7 USD before the pandemic and 7.1 USD during the pandemic (P = 0.57); the cost per radiography service was 1.8 USD before the pandemic and 7.1 USD during the pandemic (P = 0.01); and the cost per sonography service was 1.1 USD before the pandemic and 2.8 USD during the pandemic (P = 0.04). Finally, the cost of mammography increased dramatically during the pandemic (before the pandemic: 21.3 USD; during the pandemic: 48.2 USD) (P = 0.004). Conclusion: The COVID-19 pandemic has increased the radiology department expenses. The cost of CT scan services decreased due to the large number of services provided compared to the pre-pandemic period.