Estimating Cost Analysis of Chemotherapy Nursing Activities For Breast Cancer Patients in a Tertiary Hospital

Abstract

Objectives: To study the estimating cost analysis of chemotherapy nursing activities for breast cancer patients in a tertiary hospital from the service provider's perspective.

Methods: Descriptive research was conducted. The population consisted of cost reports from nine nursing staff members, and the sample was 30 purposively selected patients. The research instruments included: 1) a cost-per-service unit data sheet, 2) a nursing activity dictionary, and 3) nursing activity cost data records. The content validity index was 0.96, and the inter-rater reliability was 1.0. Data was analyzed using descriptive statistics.

Results: The total cost of nursing activities was 54,460.08 Baht. The highest cost activity was during the chemotherapy administration phase, at 45,038.23 Baht (81.45%), followed by the pre-administration phase at 4,610.53 Baht (8.39%). The lowest cost was for management and support activities, at 956.46 Baht (3.17%). The largest cost component was material costs, at 29,162.60 Baht (52.84%), followed by labor costs at 25,215.04 Baht (45.69%), and allocated costs at 96.04 Baht (1.47%). The total cost per patient was 1,815.34 Baht.

Conclusions: Using activity-based costing methods for managing high-cost patients, such as those receiving chemotherapy, is essential. This approach provides empirical evidence of costs and time, which can be used to control limited budgets and manage work time efficiently for nursing administration.