Analysis of production factors, costs, and process efficacy in the radiology department of a local health agency in Italy.

Purpose: To calculate the itemised and overall costs (including staff, technical equipment, and materials) of the services of a radiology department in order to ensure clearer communications between the service providers and clients concerning the service and its costs. The analysis was carried out in the radiology department of a city general hospital.

Materials And Methods: An Activity Based Cost Analysis was used to study the production process for each type of service delivered, considering all the direct and indirect costs.