Unit Cost Analysis of PET-CT at an Apex Public Sector Health Care Institute in India

Indian J Nucl Med. 2017 Jan-Mar;32(1):1-6. doi: 10.4103/0972-3919.198438.

Abstract

Context: PET/CT scan service is one of the capital intensive and revenue-generating centres of a tertiary care hospital. The cost associated with the provisioning of PET services is dependent upon the unit costs of the resources consumed.

Aims: The study aims to determine the cost of providing PET/CT Scan services in a hospital.

Methods and material: This descriptive and observational study was conducted in the Department of Nuclear Medicine at a tertiary apex teaching hospital in New Delhi, India in the year 2014-15. Traditional costing methodology was used for calculating the unit cost of PET/CT scan service. The cost was calculated under two heads that is capital and operating cost. Annualized cost of capital assets was calculated using methodology prescribed by WHO and operating costs was taken on an actual basis.

Results: Average number of PET/CT scan performed in a day is 30. The annual cost of providing PET/CT scan services was calculated to be 65,311,719 Indian Rupees (INR) (US$ 1,020,496), while the unit cost of PET scan was calculated to be 9625.92 INR (US$ 150). 3/4th cost was spent on machinery and equipment (75.3%) followed by healthcare personnel (11.37%), electricity (5%), consumables and supplies (4%) engineering maintenance (3.24%), building, furniture and HVAC capital cost (0.76%), and manifold cost (0.05%). Of the total cost, 76% was capital cost while the remaining was operating cost.

Conclusions: Total cost for establishing PET/CT scan facility with cyclotron and chemistry module and PET/CT scan without cyclotron and chemistry module was calculated to be INR 610,873,517 (US$9944899) and 226,745,158 (US$3542893), respectively. (US$ 1=INR 64).

Keywords: Cost analysis; PET/CT scan; The cost of establishing and operating PET/CT scan facility is quite substantial. Therefore, focus should be on optimal utilisation of resources and this requires constant monitoring of resource flow in the facility. This cost analysis can also be used for planning a similar facility in a similar setting.; traditional costing; unit cost.