COST ANALYSIS OF WHOLE-BODY PET-CT SCAN USING TIME-DRIVEN ACTIVITY-BASED COSTING AT A GOVERNMENT CANCER HOSPITAL IN NORTH INDIA
Author(s)
Sheetal Singh, MD1, Himanshu Sharma, MD1, Abhinav Singhal, MD, Nuclear Medicine2, Vijaydeep Siddharth, MD1.
1Department of Hospital Administration, National Cancer Institute, All India Institute of Medical Sciences, New Delhi, India, 2Department of Nuclear Medicine, National Cancer Institute, All India Institute of Medical Sciences, New Delhi, India.
1Department of Hospital Administration, National Cancer Institute, All India Institute of Medical Sciences, New Delhi, India, 2Department of Nuclear Medicine, National Cancer Institute, All India Institute of Medical Sciences, New Delhi, India.
OBJECTIVES: To determine the actual unit cost of a whole-body PET-CT scan in a government oncology hospital in North India using Time-Driven Activity-Based Costing (TDABC) and to identify cost-optimization opportunities for public diagnostic services.
METHODS: An observational cross-sectional study was conducted over 45 days in a 700-bed tertiary cancer hospital. Process mapping and time-motion analysis were performed for 100 consecutive PET-CT scans. Capacity cost rates (CCR) were calculated for manpower, equipment, and space based on annual cost and practical working minutes. Direct costs for consumables and electricity were added to derive per-scan cost. All estimates followed Kaplan and Anderson’s TDABC framework.
RESULTS: The total cost per whole-body PET-CT scan was ₹34,627 (USD 415), with equipment (48%) and consumables (22%) as primary cost drivers, followed by space (10%), manpower (10%), and electricity (8%). The patient charge of ₹7,500 reflects a 78% subsidy, consistent with India’s public-sector financing model. Sensitivity analysis indicated that operating the PET-CT unit in multi-shift mode could reduce per-scan cost by 27%. Low manpower share suggests under-staffing compared with international benchmarks, affecting optimal utilisation.
CONCLUSIONS: TDABC provides granular, evidence-based insights into the real cost structure of high-value diagnostic technologies in public hospitals. Findings highlight underutilisation of fixed assets and staffing gaps as key inefficiencies. Implementing multi-shift operations and strategic manpower planning can improve financial sustainability and access to advanced oncologic diagnostics within India’s public health system.
METHODS: An observational cross-sectional study was conducted over 45 days in a 700-bed tertiary cancer hospital. Process mapping and time-motion analysis were performed for 100 consecutive PET-CT scans. Capacity cost rates (CCR) were calculated for manpower, equipment, and space based on annual cost and practical working minutes. Direct costs for consumables and electricity were added to derive per-scan cost. All estimates followed Kaplan and Anderson’s TDABC framework.
RESULTS: The total cost per whole-body PET-CT scan was ₹34,627 (USD 415), with equipment (48%) and consumables (22%) as primary cost drivers, followed by space (10%), manpower (10%), and electricity (8%). The patient charge of ₹7,500 reflects a 78% subsidy, consistent with India’s public-sector financing model. Sensitivity analysis indicated that operating the PET-CT unit in multi-shift mode could reduce per-scan cost by 27%. Low manpower share suggests under-staffing compared with international benchmarks, affecting optimal utilisation.
CONCLUSIONS: TDABC provides granular, evidence-based insights into the real cost structure of high-value diagnostic technologies in public hospitals. Findings highlight underutilisation of fixed assets and staffing gaps as key inefficiencies. Implementing multi-shift operations and strategic manpower planning can improve financial sustainability and access to advanced oncologic diagnostics within India’s public health system.
Conference/Value in Health Info
2026-05, ISPOR 2026, Philadelphia, PA, USA
Value in Health, Volume 29, Issue S6
Code
EE518
Topic
Economic Evaluation
Topic Subcategory
Cost/Cost of Illness/Resource Use Studies
Disease
No Additional Disease & Conditions/Specialized Treatment Areas