Activity-based costing of transplant surgery

Abstract

The project aims to investigate the implementation of Activity-Based Costing in healthcare sector. The purpose of the research is specifically the hepatic transplant surgery, most commonly known as liver transplant. By applying the concepts of cost drivers and activity division, the surgery is divided into 10 categories and various activities. The activities are documented throughout the patient’s stay at the hospital. With this mapping, and the cost driver knowledge, a general template of hepatic transplant is formulated and showcased in this exploration. This study also discusses the template's simplicity of use and provides instructions on how to use it. It is anticipated that this template will serve as the foundation for future research on numerous maladies and diseases, and that hospitals will develop a uniform costing structure that benefits both patients and the hospital as an organization.