title: [Operating cost analysis of anaesthesia: activity based costing (ABC analysis)].
abstract: BACKGROUND
  Cost of anaesthesiology represent defined measures to determine a precise profile of expenditure estimation of surgical treatment, which is important regarding planning of healthcare activities, prices and budget.
  
  
  OBJECTIVE
  In order to determine the actual value of anaestesiological services, we started with the analysis of activity based costing (ABC) analysis.
  
  
  METHODS
  Retrospectively, in 2005 and 2006, we estimated the direct costs of anestesiological services (salaries, drugs, supplying materials and other: analyses and equipment.) of the Institute of Anaesthesia and Resuscitation of the Clinical Centre of Serbia. The group included all anesthetized patients of both sexes and all ages. We compared direct costs with direct expenditure, "each cost object (service or unit)" of the Republican Healthcare Insurance. The Summary data of the Departments of Anaesthesia documented in the database of the Clinical Centre of Serbia. Numerical data were utilized and the numerical data were estimated and analyzed by computer programs Microsoft Office Excel 2003 and SPSS for Windows. We compared using the linear model of direct costs and unit costs of anaesthesiological services from the Costs List of the Republican Healthcare Insurance.
  
  
  RESULTS
  Direct costs showed 40% of costs were spent on salaries, (32% on drugs and supplies, and 28% on other costs, such as analyses and equipment. The correlation of the direct costs of anaestesiological services showed a linear correlation with the unit costs of the Republican Healthcare Insurance.
  
  
  CONCLUSIONS
  During surgery, costs of anaesthesia would increase by 10% the surgical treatment cost of patients. Regarding the actual costs of drugs and supplies, we do not see any possibility of costs reduction. Fixed elements of direct costs provide the possibility of rationalization of resources in anaesthesia.
authors: Branislava M
authors: BM
authors: Majstorović
authors: Dragana A
authors: DA
authors: Kastratović
authors: Dragan S
authors: DS
authors: Vučović
authors: Branko D
authors: BD
authors: Milaković
authors: Biljana R
authors: BR
authors: Miličić
mesh_terms: D000758:Anesthesia / Q000191:economics*; D000776:Anesthesiology / Q000191:economics*; D003365:Costs and Cost Analysis; D006801:Humans; D055771:Serbia