OBJECTIVES : The objective of this study is to evaluate the total cost of the early elective laparoscopic cholecystectomy, evaluating all the items and resources used by the individual patient applying the methodology of micro-costing in a highly specialized Hospital.

METHODS : This was a prospective study that included all patients on waiting list for elective laparoscopic cholecystectomy attended at Clinics Hospital, Sao Paulo Medical School (HC-FMUSP) between January to July 2018. An economic evaluation study using microcosting methodology was carried out. The hospital perspective was taken in the measurement of resource use and costs by patients within the follow-up. For each patient included in this study, patient demographics, clinical and overall cost were obtained. For enabling comparison and estimating of the real cost, all the values were converted using the exchange rate at the time of publication to US Dollar and then adjusted to January 2019 inflation rate.

RESULTS : The total cost of early laparoscopic cholecystectomy per patient was US$2,052.71±546.76. The highest costs of this surgery were related to the cost of the operating room (US$1,362.83±432.41), followed by the cost of human resources (US$1,034.23±360.77) and the cost of the hospital stay (US$678.20±326.02). The total expenses, of the 57 patients, were US$116,921.36 (all values updated in January 2019). The total cost of hospitalization for the 57 patients was US$38,574.08, with the highest expenses in ward days (US$23,830.87, 61.65%), followed by laboratory tests (US$6,538.36, 16.91%) and medications (US$3,242.08, 8.39%). Operating room (OR) expenses amounted to US$78,347.28, with the largest expenses being Human Resources (US$58,951.16, 75.89%); followed by the cost of operating room (US$ 14,696.66, 18.92%).

CONCLUSIONS : Elective laparoscopic cholecystectomy has a low cost compared to the costs of emergency cholecystectomy and presents better clinical results regarding length of hospital stay, immediate or late complications, or postoperative problems.