Cost management: the implementation of the Activity-Based Costing method in sterile processing department

Authors

  • Marli de Carvalho Jericó Faculdade de Medicina de São José do Rio Preto; Departamento de Enfermagem Especializada
  • Valéria Castilho Universidade de São Paulo; Escola de Enfermagem; Departamento de Orientação Profissional

DOI:

https://doi.org/10.1590/S0080-62342010000300028

Keywords:

Costs and cost analysis, Cost control, Materials management, hospital, Hospital costs

Abstract

This exploratory case study was performed aiming at implementing the Activity-based Costing (ABC) method in a Sterile Processing Department (SPD) of a major teaching hospital. Data collection was performed throughout 2006. Documentary research techniques and non participant closed observation were used. The ABC implementation allowed for learning the activity-based costing of both the chemical and physical disinfection cycle/load: ($9.95) and ($12.63), respectively; as well as the cost for sterilization by steam under pressure (autoclave) ($31.37) and low temperature steam and gaseous formaldehyde sterilization (LTSF) ($255.28). The information provided by the ABC method has optimized the overall understanding of the cost driver process and provided the foundation for assessing performance and improvement in the SPD processes.

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Published

2010-09-01

Issue

Section

Original Article

How to Cite

Jericó, M. de C., & Castilho, V. (2010). Cost management: the implementation of the Activity-Based Costing method in sterile processing department. Revista Da Escola De Enfermagem Da USP, 44(3), 745-752. https://doi.org/10.1590/S0080-62342010000300028