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Materials and methods The cost of CAPD per patient was computed using activity based costing (ABC) approach. We collected costs and outcomes data during the period from 1 January to 31 December 2011. One-way sensitivity analysis was adopted to evaluate the effect of factors that changes CAPD cost estimated. These factors included the difference in the hours physicians were available for clinical time; and drugs cost used in patients having diabetes mellitus (DM) and in non-DM patients. In addition to total patients, the survived and compliant patients were taken into account as the study’s outcomes.

Activity based costing system of continuous ambulatory peritoneal dialysis under the Universal Coverage Scheme in Thailand