Activity-based costing and value chain analysis of heart transplant surgery

Abstract

Heart transplantation has established itself as a standard treatment in India, with a growing number of operations performed each year. The vast majority of these patients are gravely ill, having a history of several hospitalizations under their belt. There is a significant fiscal burden associated with such treatment, and the expenses are paid by the patients, who have limited insurance coverage. The purpose of this study was to make estimates of the following variables: 1. A "real-world environment" in which a heart transplant surgery is performed in a private healthcare institution in India with varied patient risk profiles. 2. Identify the elements that contribute to the vast variances in cost that are observed in the real world. 3. Finally, can any type of estimation be made regarding the predicted cost in a certain patient before the procedure is performed based on the data that has been gathered thus far?