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  • December 2017
  • Article
  • Mayo Clinic Proceedings: Innovations, Quality & Outcomes

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques

By: Richard A. Helmers, James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas and Robert S. Kaplan
  • Format:Electronic
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Abstract

Endoscopic/Colonoscopic procedures are done either with gastroenterologist-administered conscious sedation or with anesthesia-administered sedation with propofol. Anesthesia-administered sedation has medical and patient benefits but is more expensive to administer. We used time derived activity based costing to compare the true cost of GI procedures done with gastroenterologist-administered conscious sedation versus anesthesia –administered sedation. The study showed that the incremental costs associated with anesthesia-administered sedation, when all factors are considered, are much lower than previously believed.

Keywords

Health Care and Treatment; Cost; Activity Based Costing and Management

Citation

Helmers, Richard A., James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas, and Robert S. Kaplan. "Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques." Mayo Clinic Proceedings: Innovations, Quality & Outcomes 1, no. 3 (December 2017): 234–241.
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About The Author

Robert S. Kaplan

Accounting and Management
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