An analysis of convalescent plasma unit cost calculation using time-driven activity-based costing (TDABC) method

Abstract

Introduction: The viral pneumonia disease covid-19 is currently becoming a pandemic throughout the world due to SARS-CoV-2. With a lack of therapy choices for covid-19, convalescent plasma therapy was considered an emergency intervention in some countries. Convalescent plasma was, by unit cost, the most expensive service at the laboratory of Dolopo Hospital, thus easy, practical, and efficient calculation of unit cost was needed. This research aims to analyze the unit cost of convalescent plasma as calculated using the Time-Driven Activity-Based Costing (TDABC) method and to examine the difference between the unit cost of convalescent plasma calculated using the TDABC with the real cost at Dolopo Hospital. Methods: This qualitative research used a case study approach. The primary data were obtained through observation of convalescent plasma activity, and the secondary data were obtained through interviews related to the data of convalescent plasma cost. Results: The convalescent plasma unit cost calculated based on the TDABC method was IDR2,287,675 and on real cost was IDR2,250,000. The result of the calculation using the TDABC method was higher than the real cost calculation by IDR36.765. Conclusion: The research results showed that cost analysis using the TDABC method resulted in a more detailed and accurate calculation that the calculation was activity and time-based.