Costs of plain-film radiography in a partially digitized radiology department : An activity-based cost analysis

Purpose: the aim of the study was to analyse the costs of computed radiography (CR) as part of a small picture archiving and communication system (mini-PACS), and to compare these costs with those of conventional analogue radiography using activity-based accounting (ABC)Material and Methods: the study was conducted at the Central Hospital of Vaasa where in 1993 the Radiology Department acquired a mini-PACS with a CR reader, a chest CR unit, and a CT unit as digital image processing modalities. of altogether 34140 plain-film examinations, 3/4 were made with CR and stored mostly on film, and 1/4 were made with conventional analogue radiography. the costs and activities of these two modes were analysed by means of the ABC method which identifies and allocates indirect costs in radiological proceduresResults: the costs of CR imaging were 9% higher than those of conventional radiography. the costs of the chest CR unit were equal to those of conventional radiography. the difference was due to higher investment ...