Estimation of the full costs of gastrointestinal cancer screening package at Phuong Dong multiology hospital 2020

Objective: This study aims to "Calculate the full cost of the screening package for gastrointestinal cancer by 2020 at Oriental General Hospital". Method: Estimate the full cost from the service provider's point of view. The costs taken into account include the cost of depreciation of builidings and infratructure; equipment depreciation costs; personel costs; drugs cost, consumable supplies and chemicals; regular maintenancee cost; electricity and water costs, environmental sanitation, laundry, waste treatment and other recurrent expenses. Costs are divided into direct and indirect costs. The direct cost is calculated by aggregating the manpower cost; expenses for drugs, consumable supplies and chemicals; depreciation costs for direct infrastructure and equipment; direct recurrent costs of package execution procedures. Indirect costs include costs from indirect departments / departments that cannot directly allocate costs to activities using the appropriate allocation criteria for package delivery procedures. Results: The cost of the gastrointestinal cancer screening package is VND 2,463,917. The direct cost is l,693,946 VND (68.75%), of which the largest cost is the drugs cost, consumables (VTH), chemicals is 543,578 VND. Indirect costs are 769,971 VND (31.25%), of which the largest cost is salary, bonus, indirect departmental allowances is 486,906 VND. Conclusion: This study provides important evidence for hospital administrators to make appropriate, effective and timely business decisions, in order to develop reasonable incentive and promotional policies for the business of examination packages; and to develop strategies to well control the cost incurred but constantly improve service quality in order to creating competitive advantages with other hospitals in the region. Keywords: Cost, cost accounting, gastrointestinal cancer screening, Oriental Hospital.