Running Title: Angioplasty Costing in public hospital.

Abstract:
Introduction: Costing of hospital services is an important exercise to evaluate financial resources utilized. Cardiology procedures like angioplasty involves expensive consumables and sophisticated equipment. Costing technique can help in pricing the procedure. There are several methods of costing available but Activity-Based Costing Technique is considered the best considering hospital services.  

Aims and Objective: To study the costing of cardiological procedure (coronary angioplasty) at the tertiary institute using Activity-Based Costing Technique and to ascertain average cost per patient by preparing a cost sheet based on different elements of the cost.

Methods: Total ten cases of Angioplasty were selected and studied prospectively from the time of admission to discharge at various settings (ward, Cath lab and ICU -Intensive care unit). The different elements of costs included are the Human Resource, Consumables, Medicine charge, stent charge and the miscellaneous charges (Electricity, water, telephone and Building cost) to arrive at the final average cost of Angioplasty per patient.

Results: Based on the study of ten cases of angioplasty, the average costing amount for angioplasty procedure becomes ₹62,398/- plus Stent charges.

Conclusion: The hospital charging package for the angioplasty procedure is Rs. 1.1 lakhs to 1.2 lakhs including stent which is 6% lower than the study results. The current study inferred that the charges levied by the hospitals under study is similar to the derived cost of procedure.

Keywords: Activity-Based Costing, Cost accounting, Angioplasty, Cardiology, Charging