An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children

Hasan, Haliza and Syed Junid, Syed Mohamed Al Junid and Wan Puteh, Sharifa Ezat and Abd Aziz, Aznidah Firzah and Mohd Nur, Amrizal and Mohd Nordin, Azlin and Jaafar, Nurul Anisah (2017) An implementation of activity-based costing (ABC) approach for analysing cost of community-based rehabilitation (CBR) activities for disabled children. In: 11th Postgraduate Forum on Health Systems and Policy Integrated Health Systems and Policy for Sustainable Development Goals, 9-11 July 2017, Songkhla University. Thailand.

	PDF (Acceptance letter) - Supplemental Material Restricted to Repository staff only Download (539kB) | Request a copy
	PDF (Abstract) - Supplemental Material Restricted to Repository staff only Download (215kB) | Request a copy
	PDF (Slide presentation) - Presentation Restricted to Repository staff only Download (350kB) | Request a copy

Abstract

Introduction Activity-based costing (ABC) is a method to estimate costs by time motion activity. All activities run in the program were evaluated. Objective The objective of this study is to estimate costs of all activities in Community-based rehabilitation (CBR) program for disabled children. Methodology Time motion study was conducted from March 2015 to April 2016 to determine time taken for each activity run by the assigned staff. A costing form was used to impute cost of CBR activities. The total annual gross income of assigned staff was divided by 22days/month, then 6 hours or 8 hours to calculate cost per minute for each activity. Results The results showed that, total cost for CBR activities in 12 months program was RM 39,408,009 with mean RM 218,933 (range: RM 0 – RM 977,675). The highest cost of routine CBR activity is fardhu ain with mean of RM 72,036 (range: RM 0 – RM62,836) and the lowest mean cost of CBR routine activity is RM 491 (range: RM 0 – RM 1,745). The highest mean cost for support team activities is for medical team with mean of RM 1,336 (range: RM 0 – RM 3,225) and the lowest mean cost is an assessor panel from Department of Education RM 3 (range: RM 0 – RM 280). Conclusion Cost of CBR activities can feasibly be determined using ABC approach. All data obtained can be evaluated for future financial planning by the policy maker to enhance CBR program in future.

Item Type:	Conference or Workshop Item (Slide Presentation)
Additional Information:	5000/83750
Uncontrolled Keywords:	activity-based costing, community-based rehabilitation, disabled children
Subjects:	H Social Sciences > HN Social history and conditions. Social problems. Social reform R Medicine > RT Nursing
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Nursing Kulliyyah of Nursing > Department of Special Care Nursing
Depositing User:	DR HALIZA HASAN
Date Deposited:	19 Oct 2020 15:22
Last Modified:	19 Oct 2020 15:22
URI:	http://irep.iium.edu.my/id/eprint/83750

Actions (login required)

View Item