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Publications
  • September–October 2023
  • Article
  • Journal of Breast Imaging

Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study

By: Aamir Ali, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan and Ammar Sarwar
  • Format:Electronic
  • | Pages:9
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Abstract

We use time-driven activity-based costing (TDABC) to measure the cost of performing breast imaging using different modalities: full-field digital mammography (FFDM), digital breast tomosynthesis (DBT), contrast-enhanced mammography (CEM), US and MRI exams, and stereotactic, US-guided and MRI-guided biopsies. Data on cost of equipment, personnel and supplies were collected for each exam type. The costs of screening using MRI, CEM, US, DBT, and FFDM costs were $249, $120, $83, $28, and $30, with personnel costs the highest contributor except for MRI where equipment cost was highest. The cost of diagnostic testing using MRI, CEM, US, and FFDM were $241, $123, $70, and $43, with personnel again the major contributor for all types except for MRI and equipment cost. Costs of MRI-guided, stereotactic, and US-guided biopsy were $1611, $826, and $356. Supplies contributed 40-50% and personnel contributed 31%–56% to the total cost of biopsies. Conclusion: TDABC enables costs and their principal contributors to be calculated for different breast screening, diagnostic, and biopsy exams and modalities. Clinical practices may use this methodology to understand costs and lower the cost of breast imaging.

Keywords

Time-Driven Activity-Based Costing; Health Care; Breast Cancer; Health Care and Treatment; Cost; Cost Accounting; Health Industry

Citation

Ali, Aamir, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan, and Ammar Sarwar. "Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study." Journal of Breast Imaging 5, no. 5 (September–October 2023): 546–554.
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About The Author

Robert S. Kaplan

Accounting and Management
→More Publications

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  • Innovations in Evaluating Ambulatory Costs of Cystic Fibrosis Care: A Comparative Study Across Multidisciplinary Care Centers in Ireland and the United States By: Emma Brady, Ryan C. Perkins, Kate Cullen, Gregory S. Sawicki, Robert S. Kaplan and Gerardine Doyle
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  • Disclosing Downstream Emissions By: Robert S. Kaplan and Karthik Ramanna
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