Activity-Based Unit Cost Estimation for Pathology Services in Mongolia: Evidence from the National Center for Pathology
Keywords:
Activity-Based Costing, pathology services, unit cost, healthcare financing, MongoliaAbstract
Evidence on service-level pathology costs in Mongolia is limited, despite its importance for tariff setting and efficient resource allocation. Objective: To estimate unit costs of pathology services using Activity-Based Costing (ABC) and examine cost structures in Mongolia’s pathology sector. Methods: A mixed-methods study was conducted at the National Center for Pathology, Mongolia. Using ABC, 24 diagnostic tests and services were costed for 2022–2024 based on financial records, procurement data, time logs, and operational statistics. Indirect costs were allocated using defined cost drivers. One-way ANOVA and Pearson correlation analyses were performed. Results: Unit costs ranged from MNT 48,036 for telepathology consultation to MNT 703,865 for complete autopsy. Direct labor was the main cost driver (r=0.94, p<0.01), followed by direct materials (r=0.76, p<0.01). Molecular diagnostics showed the highest material intensity (62–82%), while overhead remained relatively stable (8–15%). Cost differences across service categories were significant (F=3.85, p=0.025). Conclusions: ABC generated transparent, service-specific cost estimates and identified substantial variation across pathology services, supporting tariff revision, improved resource allocation, and performance-based financing in Mongolia.
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Copyright (c) 2026 Ganzorig Batbaatar, Buyantogtokh Batsukh, Munkhdalai Davaasambuu, Byambakhorloo Sukhbaatar, Byambatserem Boldbaatar, Amarzaya Batchimeg, Dariimaa Ganbat
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