Activity-Based Costing of Liver Cancer Treatment in Public Hospital, Case Study of Suratthani Hospital

The objective of this descriptive research was to analyze costs of activities for liver cancer treatment in Suratthani Hospital and compare the cost liable for liver cancer treatment activities to the value of reimbursement paid by the government. This study enrolled 295 patients who were treated for liver cancer from 1st October 2017 to 30th September 2018. The study reveals the  unit costs in five activities for the treatment of liver cancer  as follows. Surgical treatment 17,850.37 baht, Transarterial chemoembolization (TACE) 17,850.37 baht, Radiation therapy 2,452.11 baht, Chemotherapy 1,736.19 baht  and Targeted therapy 933.87  baht. When comparing the cost of liver cancer treatment to the value of reimbursement from the government, this study found that the unit cost is greater than the government reimbursement. Therefore, data can be used to plan, manage and allocate resources in related cost centers for the most cost efficiency.