Abstract
Objective: Accurate measurement of healthcare costs is required to assess and improve the value of Regadenoson stress echocardiography (RSE). The purpose of this study was to determine the costs associated with Regadenoson stress echocardiography. Methods: Time-Driven Activity-Based Costing (TDABC) was used to calculate the non-directly traceable cost of RSE. Data were collected between January 2021 and December 2023. TDABC steps involved (1) constructing process maps for the RSE pathway; (2) determining capacity cost rates for staff, medical equipment, space, water and electricity; (3) measuring the time required for each process through direct observation and participation and (4) calculating the total non-directly traceable cost of RSE. Finally, the total costs of RSE were obtained by summing up the direct retroactive cost and non-directly traceable cost. Results: Total costs of RSE were 1306.18 Chinese Yuan ($181.60), of which Regadenoson, human resources and equipment accounted for 61.09%, 19.96% and 13.17%, respectively. Conclusion: Regadenoson expense was the greatest contributor to the costs of RSE, followed by labor cost. Understanding the actual costs and cost drivers of RSE may better inform resource utilization to lower the cost and improve the quality of RSE.
Published Version
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