Cost analysis of a dialysis unit at a tertiary care multi specialty teaching hospital

The supply of dialysis therapy for patients with renal failure in the developing world is still inadequate. A complex business like healthcare requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of the organization. For a health care provider, dialysis facility becomes a profitable venture only if he has the knowledge and control on the cost of all the inputs that goes into providing the facility. A costing study gives the provider the necessary information required to carry out cost cutting exercise. Strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits.