Design of a costing system and valuation for the production of radiopharmaceutical FDG and the provision of radiology service with PET-CT to Caja Costarricense del Seguro Social, for the Centro de Investigacion en Ciencias Atomicas, Nucleares y Moleculares of the Universidad de Costa Rica

The cost of the radiopharmaceutical FDG and of the service of diagnostic studies with PET-CT technology are determined through the design of a costing system. The aim has been to provide to the Centro de Investigacion en Ciencias Atomicas, Nucleares y Moleculares (Cicanum), an appropriate decision making as to definition of sale prices in the CCSS-Cicanum Project. This project has arisen of the partnership between the Cicanum and Caja Costarricense del Seguro Social (CCSS), in order to satisfy the needs in the area of oncology; specifically, the acquisition of PET-CT technology. Diagnostic studies can be performed with this technology to detect and measure the evolution of different types of cancer. Additionally, the realization of these studies have required the acquisition of a cyclotron for the production of the radiopharmaceutical called FDG by Cicanum. The theoretical and conceptual aspects relating to atomic, nuclear and molecular sciences are defined, as well as the contribution of the Universidad de Costa Rica for research in these areas and perspectives of costing systems. The administrative-accounting area of Cicanum is described and diagnosed, as well as of the CCSS-Cicanum Project, to know its scope, management and allocation of costs. The situation diagnosed in the administrative-accounting area of Cicanum and the CCSS-Cicanum Project are analyzed, through the tool Swotr (strengths, opportunities, weaknesses, threats and risks). A costing system is elaborated for Cicanum, based on work orders. The system has been developed in a series of electronic work sheets that have allowed to obtain costs associated with the production of the radiopharmaceutical FDG and the rendering of diagnostic services with PET-CT technology to the CCSS, as well as the definition of sales price. As a complement to the above, a master budget is done, which provides a financial vision of the project in its first ten years of operation