Activity-Based Cost Analysis of Speech-Language Therapy Services: A Comparison between Conventional Therapy versus Teletherapy For Paediatric Population

Activity-based cost analysis is a gold standard in economic evaluation. Despite reports on the costs of conventional and virtual healthcare services, limited studies demonstrated the costs of speech-language therapy services, especially those comparing the costs of conventional speech-language therapy versus teletherapy. This study aims to compare the costs invested by caregivers, student clinicians (SCs) and the service institution (Universiti Kebangsaan Malaysia) for speech-language intervention programs at the university that were delivered via conventional face-to-face sessions and telesessions. A total of 18 caregiver-SC dyads were recruited. All therapy activities and materials used in each therapy session were coded and analysed using a micro-costing form. Administrative costs were also documented. Overall, face-to-face therapy costs higher than teletherapy. However, cost differences were only significant for the caregivers and SCs. These findings are useful in determining service delivery approaches and support for service consumers.