Comparison of the Unit Cost of Diagnostic Imaging Services Before and During the COVID-19 Pandemic Using the Activity-Based Costing (ABC) Method

Background: The consequences of coronavirus disease (COVID-19) pandemic, especially the financial burden imposed on healthcare systems and hospitals, have been unpredictable around world. Radiology wards exposed to highest during this pandemic. Objectives: This study aimed calculate cost diagnostic imaging services before COVID-19 using activity-based costing (ABC) method in an important center Khorramabad, Iran. Patients Methods: In retrospective study, data were extracted from hospital accounting sources radiology ward over two years (2019 - 2021). According ABC method, four types defined, including wage, supporting services, Consuming materials, overhead expenses. Therefore, based monthly number unit each service was calculated. Results: all pandemic higher than before, except for CT scan (before: 6.1 United States dollar [USD]; during: 5.6 USD) (P = 0.008). MRI 5.7 USD 7.1 0.57); per radiography 1.8 0.01); sonography 1.1 2.8 0.04). Finally, mammography increased dramatically (before pandemic: 21.3 USD; 48.2 0.004). Conclusion: has department decreased due large provided compared pre-pandemic period.