Cost Analysis of Magnetic Resonance Imaging and Computed Tomography in Cardiology: A Case Study of a University Hospital Complex in the Euro Region
Francisco Reyes-Santias,
Carlos García-García,
Beatriz Aibar-Guzmán,
Ana García-Campos,
Octavio Cordova-Arevalo,
Margarita Mendoza-Pintos,
Sergio Cinza-Sanjurjo,
Manuel Portela-Romero,
Pilar Mazón-Ramos,
Jose Ramon Gonzalez-Juanatey
Affiliations
Francisco Reyes-Santias
Servicio de Cardiología, Complejo Hospitalario Universitario de Santiago de Compostela, Choupana s/n, 15706 Santiago de Compostela, Spain
Carlos García-García
Department of Pharmacology, Pharmacy and Pharmaceutical Technology, R+D Pharma Group (GI-1645), Faculty of Pharmacy, Health Research Institute of Santiago de Compostela (IDIS), University of Santiago de Compostela, 15782 Santiago de Compostela, Spain
Beatriz Aibar-Guzmán
Departamento de Economía Financiera y Contabilidad, Facultad de Ciencias Económicas y Empresariales, Universidad de Santiago de Compostela, Av. Burgo, s/n, 15782 Santiago Compostela, Spain
Ana García-Campos
Servicio de Cardiología, Complejo Hospitalario Universitario de Santiago de Compostela, Choupana s/n, 15706 Santiago de Compostela, Spain
Octavio Cordova-Arevalo
Department of Business, University of Vigo, 36310 Vigo, Spain
Margarita Mendoza-Pintos
Medtronic España, S.A., 15753 Santiago de Compostela, Spain
Sergio Cinza-Sanjurjo
Instituto de Investigación Sanitaria de Santiago de Compostela (IDIS), Choupana s/n, 15706 Santiago de Compostela, Spain
Manuel Portela-Romero
Instituto de Investigación Sanitaria de Santiago de Compostela (IDIS), Choupana s/n, 15706 Santiago de Compostela, Spain
Pilar Mazón-Ramos
Servicio de Cardiología, Complejo Hospitalario Universitario de Santiago de Compostela, Choupana s/n, 15706 Santiago de Compostela, Spain
Jose Ramon Gonzalez-Juanatey
Servicio de Cardiología, Complejo Hospitalario Universitario de Santiago de Compostela, Choupana s/n, 15706 Santiago de Compostela, Spain
Introduction: In recent years, several hospitals have incorporated MRI equipment managed directly by their cardiology departments. The aim of our work is to determine the total cost per test of both CT and MRI in the setting of a Cardiology Department of a tertiary hospital. Materials and Methods: The process followed for estimating the costs of CT and MRI tests consists of three phases: (1) Identification of the phases of the testing process; (2) Identification of the resources consumed in carrying out the tests; (3) Quantification and assessment of inputs. Results: MRI involves higher personnel (EUR 66.03 vs. EUR 49.17) and equipment (EUR 89.98 vs. EUR 33.73) costs, while CT consumes higher expenditures in consumables (EUR 93.28 vs. EUR 22.95) and overheads (EUR 1.64 vs. EUR 1.55). The total cost of performing each test is higher in MRI (EUR 180.60 vs. EUR 177.73). Conclusions: We can conclude that the unit cost of each CT and MRI performed in that unit are EUR 177.73 and EUR 180.60, respectively, attributable to consumables in the case of CT and to amortization of equipment and staff time in the case of MRI.