Activity-Based Costing and Patient Satisfaction in Cataract Surgery Services: The Role of Resource Consumption and Cost Drivers

Abstract

Background: The complexity of healthcare services requires effective operational cost management while maintaining high-quality patient-centered care. Cataract surgery involves various clinical and administrative activities that generate substantial costs, while traditional costing systems may not accurately allocate indirect costs, potentially reducing operational efficiency and service quality.

Objective: This study aimed to examine the effects of resource consumption and cost drivers on patient satisfaction in cataract surgery services, with Activity-Based Costing (ABC) as a moderating variable.

Methods: A quantitative survey was conducted involving 100 cataract surgery patients at Klinik Utama Rawat Inap KL during 2024–2025. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with SmartPLS 3.0.

Results: Resource consumption (β = 0.43; t = 4.85; p = 0.000) and cost drivers (β = 0.35; t = 3.92; p = 0.000) demonstrated positive and significant effects on patient satisfaction. Activity-Based Costing strengthened the relationship between operational management factors and patient satisfaction by enabling more accurate cost allocation and improving operational efficiency.

Conclusion: Activity-Based Costing plays an important strategic role in enhancing healthcare cost management, operational effectiveness, and patient-centered service quality. This approach provides valuable implications for healthcare organizations in optimizing resource utilization and improving patient experiences.