COST MANAGEMENT: THE IMPLEMENTATION OF THE ACTIVITY-BASED COSTING METHOD IN STERILE PROCESSING DEPARTMENT

This exploratory case study was performed aiming at implementing the Activity-based Costing (ABC) method in a Sterile Processing Department (SPD) of a major teaching hospital. Data collection was performed throughout 2006. Documentary research techniques and non participant closed observation were used. The ABC implementation allowed for learning the activity-based costing of both the chemical and physical disinfection cycle/load: ($9.95) and ($12.63), respectively; as well as the cost for sterilization by steam under pressure (autoclave) ($31.37) and low temperature steam and gaseous formaldehyde sterilization (LTSF) ($255.28). The information provided by the ABC method has optimized the overall understanding of the cost driver process and provided the foundation for assessing performance and improvement in the SPD processes.