Cost estimation using the activity-based method (ABC) in the Physical Medicine and Rehabilitation service at a hospital in Managua.

Abstract

Objective: Cost estimation using the activity-based method (ABC) in the Physical Medicine and Rehabilitation service at a hospital in Managua. Method: Descriptive, quantitative and cross-sectional study, the sample was 45 patients selected intentionally. The method used for the estimation was the ABC methodology. Results: Costs varied by protocol type, with specific values ​​for each. Direct costs were found to be the most significant among the protocols analyzed, accounting for 56.3% of the total cost. Furthermore, lower limb injuries were found to be the most costly of all and increased exponentially with prior surgeries. Conclusions: The results obtained contribute to the field of physical medicine and rehabilitation, providing a solid basis for planning and optimizing resources. Recommendations derived from this study can guide the implementation of strategies that improve efficiency and quality of care, with a focus on cost management, appropriate resource allocation, and informed decision making.