Patient-Level Cost Estimation for Health Services at Secondary Hospital, Saudi Arabia

Mehmood, Asim, Ahmed, Zafar, Azeez, Fahad Khan, Akhtar, Sohail, Rehman, Wajiha and Idrees, Sumaira (2022) Patient-Level Cost Estimation for Health Services at Secondary Hospital, Saudi Arabia. Open Access Macedonian Journal of Medical Sciences, 10 (E). pp. 1723-1730. ISSN 1857-9655

oamjms-10e-1723.pdf - Published Version
Available under License Creative Commons Attribution Non-commercial 4.0.

Download (1MB) | Preview
Official URL:


Cost information can help to improve the quality of medical care budgeting, and it can also improve the efficient allocation of resources and patient outcomes. The objective of this study was to estimate the inpatient unit cost of healthcare services in a secondary hospital in Saudi Arabia. A cross-sectional retrospective approach was applied to categorize the inpatients discharged from the hospital from January to December 2018. A top-down costing method for cost estimation was used. We found that the overhead cost center holds 40.17% of the total hospital cost, and intermediate and final care cost centers consumed 25.50% and 34.33%, respectively. Among inpatients wards, the Surgical ward had the highest operational cost (39.27%). Human resources consumed the hospital's highest resources (75%) on salaries. The hospital's cost structure was not remarkable and needs revolutionary changes to adopt the new payment mechanism envisioned in the 2030 Saudi vision.

Item Type: Article
Uncontrolled Keywords: Health services cost, Patient-level costing, Secondary hospital, Saudi Arabia, Top-down costing
Subjects: A300 Clinical Medicine
B900 Others in Subjects allied to Medicine
Department: Faculties > Health and Life Sciences > Social Work, Education and Community Wellbeing
Depositing User: Rachel Branson
Date Deposited: 15 Dec 2022 12:05
Last Modified: 15 Dec 2022 12:15

Actions (login required)

View Item View Item


Downloads per month over past year

View more statistics